Section(s) Referred: s. 10(23G)(c)(i)
Statute: INCOME TAX
Date of Issue: 19/4/2000
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 Bulk Handling Terminals as infrastructure facility.
2. Provided that such Bulk Handling Terminals are developed or maintained or operated for development of rail system.
[Notification No. 11341/F. No. 205/140/99/ITA.II]