Notification: S. O. 744(E)
Section(s) Referred: s. 80IA(12)(ca)
Statute: INCOME TAX
Date of Issue: 1/9/1998
In exercise of the powers conferred by clause (ca) of sub-section (12) of section 80-IA of the Income-tax Act, 1961 (43 of 1961), the Central Board of Direct Taxes hereby notifies Inland Container Depot (ICD) and Central Freight Station (CFS) as infrastructure facility:
Provided that such places are notified as Inland Container Depot and Central Freight Station under section 7(aa) of the Customs Act, 1962.
[Notification No. 10682/F. No. 178/8/97-ITA-I]