Availability of benefit under section 80-IA in respect of infrastructure facilities notified by CBDT prior to 31-3-2001

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Full Text of the Document

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....se (c) of clause (i) of sub-section (4) of section 80-IA of the Income-tax Act, 1961, as it stood prior to its substitution by the Finance Act, 2001, meant : (i) a road, bridge, airport, inland waterways and inland ports, rail system or any other public facility of a similar nature as may be notified by the Board in this behalf in the Official Gazette; (ii) a highway project including housing ....