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[Cites 0, Cited by 0] [Section 46(11)] [Section 46] [Entire Act]

Union of India - Subsection

Section 46(11)(b) in The Income Tax Act, 2025

(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;