Notifies Inland Container Depot (ICD) and Container Freight Station (CFS) as infrastructure facilty u/s 10(23G) - S. O. 2142 - Income Tax

Infrastructure facility designation: ICDs and CFSs qualify under tax provision when Customs Act notification exists.

Notification designates Inland Container Depots (ICD) and Container Freight Stations (CFS) as an infrastructure facility for income tax purposes under the explanatory clause of the relevant provision, provided the place is notified as an ICD or CFS under the Customs Act; the designation is issued by the tax authority by administrative notification.