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[Cites 0, Cited by 0] [Section 10(23F)] [Section 10] [Entire Act]

Union of India - Subsection

Section 10(23F)(d) in The Income Tax Act, 1961

(d)"infrastructure facility" means a road, highway, bridge, airport, port, rail system, a water supply project, irrigation project, sanitation and sewerage system or any other public facility of a similar nature as may be notified by the Board in this behalf in the Official Gazette and which fulfils the conditions specified in sub-section (4A) of section 80-IA;