Section(s) Referred: 80IA ,80IA(12) ,80IA(12)(ca) ,80IA(12)(ca)(i)
Statute: INCOME TAX
Date of Issue: 27/6/1997
In exercise of the powers conferred by sub-clause (i) of 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 the following as public facilities of similar nature to the infrastructure facility for the purposes of that clause (ca) :–
1. Mass Rapid Transit System
2. Light Rail Transit System
4. Intra-urban/peri-urban roads like ring roads/urban bypasses/fly-overs.
5. Bus and truck terminals.
[No. 10380/F. No. 149/92/97-TPL]