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of <h1>Tax Benefits Clarification for Infrastructure Projects u/s 80-IA: Eligibility Criteria Before Finance Act 2001 Amendments.</h1> The circular clarifies the eligibility for tax benefits under section 80-IA of the Income-tax Act, 1961, concerning infrastructure facilities notified by the Central Board of Direct Taxes (CBDT) before March 31, 2001. It specifies that infrastructure projects such as roads, bridges, airports, and water management systems, which had agreements signed between April 1, 1995, and March 31, 2001, and were notified by the CBDT by March 31, 2001, will continue to qualify for tax exemptions. This applies if they meet the conditions outlined in section 80-IA(4)(i)(b) as it was before the Finance Act, 2001 amendments.
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