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Introducing the βIn Favour Ofβ filter in Case Laws.
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<h1>New Infrastructure Facilities Designated Under Section 36 of Income-tax Act: Includes Depots, Transit Systems, and Terminals</h1> The Central Board of Direct Taxes issued Notification No. 188/2006 on July 20, 2006, designating certain public facilities as infrastructure facilities under section 36 of the Income-tax Act, 1961. The facilities include Inland Container Depots and Container Freight Stations as per the Customs Act, 1962, Mass Rapid Transit and Light Rail Transit systems, expressways, intra-urban or semi-urban roads such as ring roads and flyovers, bus and truck terminals, subways, road dividers, Bulk Handling Terminals for rail system development, and Multilevel Computerised Car Parking.