According to the Income-tax Act, 2025, "zero coupon bond" means a bond

Section 2(112) of the Income-tax Act, 2025 (formerly section 2(48) of the Income-tax Act, 1961) defines a zero coupon bond as a bond "issued by any infrastructure capital company or infrastructure capital fund or infrastructure debt fund or public sector company or scheduled bank on or after the 1st June, 2005;", "for which no payment and benefit is received or receivable before maturity or redemption from infrastructure capital company or infrastructure capital fund or infrastructure debt fund or public sector company or scheduled bank" and "which the Central Government may, by notification, specify." Since the definition combines all three elements, "All of the given options are correct" is correct.