Section 80IA

[nitin dodeja]

manufacturing of water testing kits, whether considered as infrastructure facility and accordingly allowable u/s 80IA as water treatment systems

AI Summary

Water Testing Kits Not Classified as Infrastructure Facility Under Section 80IA for Tax Benefits A query was raised regarding whether the manufacturing of water testing kits qualifies as an infrastructure facility under Section 80IA of the Income Tax Act, which would allow for certain tax benefits. A respondent clarified that water testing kits may not be considered an infrastructure facility for the purposes of Section 80IA.