Notification of infrastructure facility for the purposes of section 32(e)
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....purposes of section 32(e).- The following conditions shall be fulfilled by a public facility to be eligible to be notified as an infrastructure facility under section 32(e):- (a) it is owned ....
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.... and maintaining or; (iii) developing, operating and maintaining a new infrastructure facility similar in nature to an infrastructure facility referred to in the Explanation to section 80-IA ....
TaxTMI