Section - 2(26A) (of Income Tax Act, 1961), Infrastructure capital company defined under
Section - 2(26A) (of Income Tax Act, 1961), Infrastructure capital company defined under
Definitions of "infrastructure capital company"
"Infrastructure capital company" means such company which makes investments by way of acquiring shares or providing long-term finance to any enterprise or undertaking wholly engaged in the business referred to in sub-section (4) of section 80-IA (of Income Tax Act, 1961) or sub-section (1) of section 80-IAB (of Income Tax Act, 1961) or an undertaking developing and building a housing project referred to in sub-section (10) of section 80-IB (of Income Tax Act, 1961) or a project for constructing a hotel of not less than three-star category as classified by the Central Government or a project for constructing a hospital with at least one hundred beds for patients;
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