Section 35AD(8)(b) in The Income Tax Act, 1961

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Union of India - Subsection

Section 35AD(8)(b) in The Income Tax Act, 1961

(b)"cold chain facility" means a chain of facilities for storage or transportation of agricultural and forest produce, meat and meat products, poultry, marine and dairy products, products of horticulture, floriculture and apiculture and processed food items under scientifically controlled conditions including refrigeration and other facilities necessary for the preservation of such produce;

(ba)"infrastructure facility" means—

(i)a road including toll road, a bridge or a rail system;

(ii)a highway project including housing or other activities being an integral part of the highway project;

(iii)a water supply project, water treatment system, irrigation project, sanitation and sewerage system or solid waste management system;

(iv)a port, airport, inland waterway, inland port or navigational channel in the sea;

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Union of India - Subsection

Section 35AD(8)(b) in The Income Tax Act, 1961