NOTIFICATION NO. 188/2006, DATED 20-7-2006

In exercise of the powers conferred by clause (d) of the Explanation to clause (viii) of sub-section (1) of section 36 of the Income-tax Act, 1961 (43 of 1961), the Central Board of Direct Taxes hereby notifies the following public facility as infrastructure facility for purposes of the said clause, namely:‑

(1) Inland Container Depot and Container Freight Station notified under the Customs Act, 1962 (52 of 1962)

(2) Mass Rapid Transit system

(3) Light Rail Transit system

(4) Expressways

(5) Intra-urban or semi-urban roads like ring roads or urban by-passes or flyovers

(6) Bus and truck terminals

(7) Subways

(8) Road dividers

(9) Bulk Handling Terminals which are developed or maintained or operated for development of rail system

(10) Multilevel Computerised Car Parking.

[F.No. 142/24/2006-TPL]

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