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of <h1>Infrastructure Facilities Must Meet Section 36(1)(viii) Conditions: Ownership, Agreements, and 1995+ Operations Required</h1> Infrastructure facilities eligible for notification under clause (d) of the Explanation to clause (viii) of sub-section (1) of section 36 must meet specific conditions. They must be owned by an Indian-registered company, consortium, or statutory body. Additionally, they need an agreement with governmental or statutory bodies for developing, operating, or maintaining new infrastructure similar to those in section 80-IA. The facility must have commenced operations on or after April 1, 1995, to qualify under these provisions of the Income-tax Rules, 1962.
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