Integrated Infrastructure Development Centre definition clarifies which centres qualify for tax benefits under the statute by notification. The text defines the Integrated Infrastructure Development Centre for Income-tax purposes as centres located in the North-Eastern Region that the Central Government specifies by notification in the Official Gazette, establishing a notification-driven eligibility mechanism for qualification under the tax provision.
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Provisions expressly mentioned in the judgment/order text.
Integrated Infrastructure Development Centre definition clarifies which centres qualify for tax benefits under the statute by notification.
The text defines the Integrated Infrastructure Development Centre for Income-tax purposes as centres located in the North-Eastern Region that the Central Government specifies by notification in the Official Gazette, establishing a notification-driven eligibility mechanism for qualification under the tax provision.
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