Section 80IA

[nitin dodeja]

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

[Surender Gupta]

For the purpose of Section 80IA, your item may not qualify as infrastructure facililty.

AI Summary

Infrastructure facility classification denied for manufacturing of water testing kits, affecting eligibility for tax incentive. Whether manufacturing of water testing kits constitutes an infrastructure facility for tax incentive purposes; the recorded response advises that the activity may not qualify as an infrastructure facility and is unlikely to meet the statutory infrastructure criteria for the tax allowance.