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    <title>Effluent treatment and conveyance system Infrastructure facility u/s 80-IA of the Income-tax Act, 1961</title>
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    <description>Effluent treatment and conveyance systems that treat industrial effluents to marine standards and convey them via onshore pipelines to sea qualify as a water treatment system and thus as an infrastructure facility under the statutory deduction regime. Enterprises developing, operating or maintaining such facilities are eligible for the deduction provided they satisfy the statutory ownership, contractual and operational commencement conditions and the prescribed consecutive year availability requirement.</description>
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      <description>Effluent treatment and conveyance systems that treat industrial effluents to marine standards and convey them via onshore pipelines to sea qualify as a water treatment system and thus as an infrastructure facility under the statutory deduction regime. Enterprises developing, operating or maintaining such facilities are eligible for the deduction provided they satisfy the statutory ownership, contractual and operational commencement conditions and the prescribed consecutive year availability requirement.</description>
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