Section - 10(47) (of Income Tax Act, 1961), Income-tax Act.

Section - 10(47) (of Income Tax Act, 1961), Income-tax Act.

Income Tax

Incomes not included in total income.

Any income of an infrastructure debt fund, set up in accordance with the guidelines as may be prescribed, which is notified by the Central Government in the Official Gazette for the purposes of this clause;