CBDT Amends IT Rules 2025: New Investment & Compliance Norms for Infrastructure Debt Funds

The Central Board of Direct Taxes (CBDT) has amended the Income Tax Rules, 2025, introducing new investment compliance norms for Infrastructure Debt Funds (IDFs). These amendments aim to enhance transparency and streamline regulatory procedures for IDFs, facilitating greater investment in infrastructure projects. The revised rules specify detailed reporting requirements and due diligence measures, ensuring compliance with tax regulations and promoting investor confidence. This move is expected to boost infrastructure financing and contribute to economic growth by simplifying the investment process and providing clarity on tax implications for IDF investments. The changes are effective from the date of notification.