TaxTMI Login
Just a moment...
Press 'Enter' to add multiple search terms. Rules for Better Search
of 
of 
No Folders have been created
Are you sure you want to delete "My most important" ?
NOTE:
of of 
All Circulars
of of All Circulars
Note
Bookmark
Share
Don't have an account? Register Here
of <h1>Effluent Treatment Systems Qualify for 100% Tax Deduction u/s 80-IA as Infrastructure Facilities.</h1> Circular No. 01/2006, dated January 12, 2006, addresses the eligibility of effluent treatment and conveyance systems for tax benefits under Section 80-IA of the Income-tax Act, 1961. This section provides a 100% deduction of profits for enterprises involved in developing, operating, and maintaining infrastructure facilities. The circular clarifies that effluent treatment and conveyance systems qualify as infrastructure facilities, specifically as part of water treatment systems, thus eligible for tax benefits. The deduction applies for ten consecutive years within a specified period, provided other conditions of Section 80-IA are met.
TaxTMI 
TaxTMI 
