Section 10(23FD)(b) in The Income Tax Act, 1961

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

Union of India - Subsection

Section 10(23FD)(b) in The Income Tax Act, 1961

(b)a company or enterprise or an entity carrying on the business of developing, or operating and maintaining, or developing, operating and maintaining any infrastructure facility as defined in the Explanation to clause (i) of sub-section (4) of section 80-IA or such other business as the Central Government may, by notification in the Official Gazette, specify in this behalf; or

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Union of India - Subsection

Section 10(23FD)(b) in The Income Tax Act, 1961