Section(s) Referred: s. 10(23G)C(i) ,s. 80-IA(4)(i)(a)
Statute: INCOME TAX
Date of Issue: 13/7/2000
In exercise of the powers conferred by Explanation C(i) of section 10(23G) and Explanation (a) to sub-section (4)(i) of section 80-IA of the Income-tax Act, 1961, the Central Board of Direct Taxes hereby notifies Multilevel Computerised Car Parking as infrastructure facility.
[Notification No. 11440/F. No. 205/140/99-ITA-II]