Form No. 5BA under sub-rule (6) of Rule 8B of the Income-tax Act, 1961 is a certificate issued by an accountant to verify investments made from funds raised through Zero Coupon Bonds. It includes details of the issuing infrastructure entity, PAN, category, notification date, and notification number for bond issuance. This form ensures regulatory compliance and transparency in reporting infrastructure financing through Zero Coupon Bonds.

Source: https://incometaxindia.gov.in



