Income Tax :
Ministry of Finance on February 7, 2025, amends the Income-tax Rules, 1962, specifically Rule 2F. This amendment introduces new guidelines for establishing Infrastructure Debt Funds (IDFs) in India. The primary objective is to streamline the process and provide a clear framework for setting up IDFs, thereby facilitating increased investment in infrastructure projects.
Infrastructure Debt Funds are specialized financial entities designed to pool resources for financing infrastructure projects. By amending Rule 2F, the government aims to enhance the efficiency and attractiveness of IDFs, encouraging both domestic and international investors to participate in India’s infrastructure development.
[Income Tax Notification No. 13/2025 dated on 07.02.2025]
