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of <h1>Clarification on Port Definition as Infrastructure Facility under Income-tax Act Sections 10(23G) and 80-IA.</h1> The circular addresses the definition of a port as an infrastructure facility under sections 10(23G) and 80-IA of the Income-tax Act, 1961. It clarifies that structures at ports used for storage, loading, and unloading will qualify as part of the port if they meet certain criteria. These criteria include obtaining a certificate from the port authority confirming the structures are part of the port and ensuring the structures are built under BOT or BOLT schemes with an agreement for transfer to the port authority after a specified period.
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