https://www.taxtmi.com/forum/issue?id=2259 Infrastructure facilities under 80-IA(4)(i) are not subject to a legislative sunset clause; entitlement to the prescribed deduction is triggered by commencement of the eligible activity and the assessee may claim the deduction for the statutory benefit period measured from start/commencement, whereas certain other classes (telecommunication services, industrial park developers/operators, and power generation undertakings) were subject to explicit cutoff dates for commencement of eligible operations. en-us Sun, 26 Sep 2010 18:08:38 +0530 Thu, 23 Jan 2025 15:58:32 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=2259 Infrastructure facilities under 80-IA(4)(i) are not subject to a legislative sunset clause; entitlement to the prescribed deduction is triggered by commencement of the eligible activity and the assessee may claim the deduction for the statutory benefit period measured from start/commencement, whereas certain other classes (telecommunication services, industrial park developers/operators, and power generation undertakings) were subject to explicit cutoff dates for commencement of eligible operations. Discussion-Forum Income Tax Sun, 26 Sep 2010 18:08:38 +0530 https://www.taxtmi.com/forum/issue?id=2259