Just a moment...
Press 'Enter' to add multiple search terms. Rules for Better Search
No Folders have been created
Are you sure you want to delete "My most important" ?
NOTE:
Don't have an account? Register Here
<h1>ICDs and CFS designated as infrastructure facilities under Income-tax Act, section 80-IA(12)(ca), per CBDT notifications.</h1> Inland Container Depots (ICD) and Container Freight Stations (CFS) have been designated as infrastructure facilities under section 80-IA(12)(ca) of the Income-tax Act, 1961, through Notification No. S.O. 744(E) dated September 1, 1998, issued by the Central Board of Direct Taxes. This designation is contingent upon these facilities being notified under the Customs Act, 1962. Subsequent amendments were made by Notification No. 10942 dated May 28, 1999, which updated the terminology from 'Central Freight Station' to 'Container Freight Station' and adjusted references to the Customs Act, 1962.