In exercise of the powers conferred by clause (47) of section 10 of the Income-taxAct, 1961 (43 of 1961), the Central Government hereby notifies the Infrastructure Debt Fund namely, the‘L&T Infra Debt Fund (PAN: AACCL4493R)’ for the purposes of the said clause, for the assessment year 2018-2019 and subsequent years subject to the following conditions, namely:-

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