Section(s) Referred: s. 10(23G)
Statute: INCOME TAX
Date of Issue: 21/7/1999
In exercise of the powers conferred by Explanation C(i) of section 10(23G) of the Income-tax Act, 1961, the Central Board of Direct Taxes hereby notifies Inland Container Depot (ICD) and Container Freight Station (CFS) as infrastructure facility.
Provided that such places are notified as Inland Container Depot including Container Freight Stations under the Customs Act, 1962.
[F. No. 205/140/99/ITA.II]