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[Cites 0, Cited by 0] [Section 35AD(8)] [Section 35AD] [Entire Act]

Union of India - Subsection

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

(c)"specified business" means any one or more of the following business, namely :—
(i)setting up and operating a cold chain facility;
(ii)setting up and operating a warehousing facility for storage of agricultural produce;
(iii)laying and operating a cross-country natural gas or crude or petroleum oil pipeline network for distribution, including storage facilities being an integral part of such network;
(iv)building and operating, anywhere in India, a hotel of two-star or above category as classified by the Central Government;
(v)building and operating, anywhere in India, a hospital with at least one hundred beds for patients;
(vi)developing and building a housing project under a scheme for slum redevelopment or rehabilitation framed by the Central Government or a State Government, as the case may be, and notified by the Board in this behalf in accordance with the guidelines as may be prescribed;
(vii)developing and building a housing project under a scheme for affordable housing framed by the Central Government or a State Government, as the case may be, and notified by the Board in this behalf in accordance with the guidelines as may be prescribed;
(viii)production of fertilizer in India;
(ix)setting up and operating an inland container depot or a container freight station notified or approved under the Customs Act, 1962 (52 of 1962);
(x)bee-keeping and production of honey and beeswax;
(xi)setting up and operating a warehousing facility for storage of sugar;
(xii)laying and operating a slurry pipeline for the transportation of iron ore;
(xiii)setting up and operating a semi-conductor wafer fabrication manufacturing unit notified by the Board in accordance with such guidelines as may be prescribed37;
(xiv)developing or maintaining and operating or developing, maintaining and operating a new infrastructure facility;