https://www.taxtmi.com/acts?id=53330 Public facilities may be notified as infrastructure facilities for section 32(e) only if they are owned by an Indian company, a consortium of such companies, or a statutory authority or similar body, are covered by an agreement with the Government or other statutory body for development or operation and maintenance, and have started or start operating and maintaining on or after 1 April 1995. en-us Fri, 20 Mar 2026 17:40:59 +0530 Mon, 06 Apr 2026 12:10:14 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=53330 Public facilities may be notified as infrastructure facilities for section 32(e) only if they are owned by an Indian company, a consortium of such companies, or a statutory authority or similar body, are covered by an agreement with the Government or other statutory body for development or operation and maintenance, and have started or start operating and maintaining on or after 1 April 1995. Act-Rules Income Tax Fri, 20 Mar 2026 17:40:59 +0530 https://www.taxtmi.com/acts?id=53330