Part DCA - Safe Harbour Rules for income referred to in clause (i) of sub-section (1) of section 9 chargeable to tax under the head (From Rule 10TI to Rule 10TIC)
Infrastructure facility eligibility depends on ownership, government agreement, and commencement of operations under the income-tax rules. Eligibility for notification as an infrastructure facility is limited to a public facility owned by an Indian company, a consortium of such companies, or a statutory authority, board, corporation, or other body constituted under a Central or State Act. It must be covered by an agreement with the Central Government, a State Government, a local authority, or another statutory body for developing, operating and maintaining, or developing, operating and maintaining a new infrastructure facility of the specified kind, and it must have commenced or commence operating and maintaining on or after 1 April 1995.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Infrastructure facility eligibility depends on ownership, government agreement, and commencement of operations under the income-tax rules.
Eligibility for notification as an infrastructure facility is limited to a public facility owned by an Indian company, a consortium of such companies, or a statutory authority, board, corporation, or other body constituted under a Central or State Act. It must be covered by an agreement with the Central Government, a State Government, a local authority, or another statutory body for developing, operating and maintaining, or developing, operating and maintaining a new infrastructure facility of the specified kind, and it must have commenced or commence operating and maintaining on or after 1 April 1995.
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