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of <h1>Amendment Introduces Rule 6ABAA: New Conditions for Infrastructure Facility Tax Qualifications Under Income-tax Act, 1961</h1> The Income-tax (Sixth Amendment) Rules, 2006, enacted by the Central Board of Direct Taxes, amends the Income-tax Rules, 1962. This amendment introduces Rule 6ABAA, detailing conditions for a public facility to qualify as an infrastructure facility under specific provisions of the Income-tax Act, 1961. To be eligible, the facility must be owned by an Indian-registered company, a consortium, or a statutory body, and must have an agreement with government entities for developing, operating, or maintaining new infrastructure. The facility must also commence operations on or after April 1, 1995. These rules take effect upon publication in the Official Gazette.
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