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    <title>Notifies Inland Container Depot (ICD) and Container Freight Station (CFS) as infrastructure facility u/s 10(23G)</title>
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    <description>Recognition that infrastructure facility status extends to Inland Container Depot (ICD) and Container Freight Station (CFS) for income tax purposes, conditioned on those places being formally notified as Inland Container Depots including Container Freight Stations under the Customs Act, thereby qualifying such notified facilities for the tax treatment applicable to infrastructure facilities under the Income tax framework.</description>
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      <description>Recognition that infrastructure facility status extends to Inland Container Depot (ICD) and Container Freight Station (CFS) for income tax purposes, conditioned on those places being formally notified as Inland Container Depots including Container Freight Stations under the Customs Act, thereby qualifying such notified facilities for the tax treatment applicable to infrastructure facilities under the Income tax framework.</description>
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