Effluent treatment and conveyance system Infrastructure facility u/s 80-IA of the Income-tax Act, 1961

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....ovides for 100% deduction of profits and gains derived by an enterprise carrying on the business of (i) developing or (ii) operating and maintaining or (iii) developing, operating and maintaining any infrastructure facility which fulfils all the following conditions:- (a)    it is owned by a company registered in India or by a consortium of such companies or by an authority ....

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....bsp;         (ii)   a highway project including housing or other activities being an integral part of the highway project           (iii)  a water supply project, water treatment system, irrigation project, sanitation and sewerage system or solid waste management system; and&nbs....

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....ult, a number of plants have been set up for treatment of effluents and its conveyance system. In this context, a number of representations have been received seeking clarification as to whether the effluent treatment and conveyance system may be treated as an infrastructure facility for the purposes of tax benefit u/s 80IA. 4. Under the treatment of effluents and its conveyance system, th....