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[Cites 0, Cited by 0] [Section 46(3)] [Section 46] [Entire Act]

Union of India - Subsection

Section 46(3)(d) in The Income Tax Act, 2025

(d)if the business is of the nature referred to in sub-section (11)(d)(xiv), such business,—
(i)is owned by a company registered in India or by a consortium of such companies or by an authority or a board or corporation or any other body established or constituted under any Central Act or State Act;
(ii)entity referred to in sub-clause (i) has entered into an agreement with the Central Government or a State Government or a local authority or any other statutory body for developing or operating and maintaining or developing, operating and maintaining a new infrastructure facility.