The Central Board of Direct Taxes vide notification dated 6th April, 2022 has issued the Income-tax (8th Amendment) Rules, 2022. The amendment provides that every infrastructure capital company or infrastructure capital fund or infrastructure debt fund or public sector company shall submit within two months from the end of each
financial year, a certificate from an accountant, specifying the amount invested in each year in Form No. 5BA.
Every infrastructure capital company or infrastructure capital fund or infrastructure debt fund or public sector company shall submit within two months from the end of each financial year, a certificate from an accountant, specifying the amount invested in each year in Form No. 5BA.
