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[Section 46]
[Entire Act]
Union of India - Subsection
Section 46(6) in The Income Tax Act, 2025
| Sl. No. | Nature of specified business | Date of commencement of operations being on or after |
| A | B | C |
| 1. | Laying and operating a cross- country natural gas pipeline network for distribution, including storage facilities being an integral part of such network. | 1st April, 2007. |
| 2. | Building and operating a new hotel of two star or above category as classified by the Central Government. | 1st April, 2010. |
| 3. | Building and operating a new hospital with at least 100 beds for patients. | 1st April, 2010. |
| 4. | Developing and building a housing project under a scheme for slum redevelopment or rehabilitation framed by the Central Government or a State Government, and which is notified by the Board in this behalf in accordance with the guidelines as may be prescribed. | 1st April, 2010. |
| 5. | Developing and building a housing project under a scheme for affordable housing framed by the Central Government or a State Government, and which is notified by the Board in this behalf in accordance with the guidelines as may be prescribed. | 1st April, 2011. |
| 6. | A new plant or a newly installed capacity in an existing plant for production of fertilizer. | 1st April, 2011. |
| 7. | Setting up and operating an inland container depot or a container freight station notified or approved under the Customs Act, 1962 (52 of 1962). | 1st April, 2012. |
| 8. | Bee-keeping and production of honey and beeswax. | 1st April, 2012. |
| 9. | Setting up and operating a warehousing facility for storage of sugar. | 1st April, 2012. |
| 10. | Laying and operating a slurry pipeline for the transportation of iron ore. | 1st April, 2014. |
| 11. | Setting up and operating a semi- conductor wafer fabrication manufacturing unit, and which is notified by the Board in this behalf in accordance with the guidelines as may be prescribed. | 1st April, 2014. |
| 12. | Developing, or operating and maintaining, or developing, operating and maintaining, any infrastructure facility. | 1st April, 2017. |
| 13. | In all other cases. | 1st April, 2009. |