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of <h1>Definition of 'Cold Chain Facility' for Section 35AD(8)(b) of Income Tax Act 1961: Storage/Transport with Controlled Conditions</h1> A 'cold chain facility,' as defined for section 35AD(8)(b) of the Income Tax Act 1961, refers to a series of facilities designed for the storage or transportation of various products. These include agricultural and forest produce, meat and meat products, poultry, marine and dairy products, as well as horticulture, floriculture, apiculture, and processed food items. The facilities must maintain scientifically controlled conditions, such as refrigeration, to preserve these products effectively.
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