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[Cites 0, Cited by 173] [Section 80IA(4)] [Section 80IA] [Entire Act]

Union of India - Subsection

Section 80IA(4)(i) in The Income Tax Act, 1961

(i)any enterprise carrying on the business [of (i) developing or (ii) operating and maintaining or (iii) developing, operating and maintaining] [ Substituted by Act 14 of 2001, Section 44, for " of (i) developing, (ii) maintaining and operating or (iii) developing, maintaining and operating" (w.e.f. 1.4.2002).] any infrastructure facility which fulfills all the following conditions, namely:-