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[Cites 0, Cited by 13] [Section 80IA(4)] [Section 80IA] [Entire Act]

Union of India - Subsection

Section 80IA(4)(b) in The Income Tax Act, 1961

(b)[ it has entered into an agreement with the Central Government or a State Government or a local authority or any other statutory body for (i) developing or (ii) operating and maintaining or (iii) developing, operating and maintaining a new infrastructure facility; ] [ Substituted by Act 14 of 2001, Section 44, for sub-Clause (b) (w.e.f. 1.4.2002).]