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of <h1>Circular Clarifies Port as Infrastructural Facility u/ss 10(23G) and 80-IA of Income-tax Act, 1961.</h1> Circular No. 10/2005, dated 16-12-2005, clarifies the definition of a port as an infrastructural facility under sections 10(23G) and 80-IA of the Income-tax Act, 1961. For assessment year 2001-02 and earlier, port structures for storage, loading, and unloading qualify if certified by the port authority and built under BOT or BOLT schemes, with a transfer agreement to the authority. From assessment year 2002-03 onwards, such structures are included if certified by the port authority. This information should be communicated to all relevant officers.
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