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Notification: 11269
Section(s) Referred: s. 10(23G) ,s. 80-IA(4)(i)
Statute: INCOME TAX
Date of Issue: 14/3/2000
In exercise of the powers conferred by Explanation c(i) of section 10(23G) and Explanation (a) to clause (i) of sub-section (4) of section 80-IA of the Income-tax Act, 1961, the Central Board of Direct Taxes hereby notifies the items listed at Sl. No. 1 to 6 as infrastructure facilities of similar nature to the infrastructure facility for the purposes of section 10(23G) and item listed at Sl. No. 7 for the purposes of section 10(23G) and 80-IA.
1. Mass Rapid Transit system
2. Light Rail Transit system.
3. Expressways.
4. Intra-urban/semi-urban roads like ring roads/urban by passes/flyovers.
5. Bus and truck terminals.
6. Subways.
7. Road dividers. [F. No. 205/170/99/ITA-II]
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