Cold chain facility definition clarifies eligibility for refrigerated storage and transport of agricultural and processed food products.

For purposes of section 35AD(8)(b) of the Income tax Act, a Cold chain facility means a chain of facilities for storage or transportation of agricultural and forest produce, meat and meat products, poultry, marine and dairy products, horticulture, floriculture and apiculture products, and processed food items under scientifically controlled conditions, including refrigeration and other facilities necessary for preservation.

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