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[Cites 0, Cited by 58] [Section 80IB(14)] [Section 80IB] [Entire Act]

Union of India - Subsection

Section 80IB(14)(a) in The Income Tax Act, 1961

(a)[ "built-up area" means the inner measurements of the residential unit at the floor level, including the projections and balconies, as increased by the thickness of the walls but does not include the common areas shared with other residential units;] [ Inserted by Act 23 of 2004, Section 18 (w.e.f. 1.4.2005).]
(aa)[] [ Clauses (a) and (aa) re-lettered as Clauses (aa) and (ab) by Act 23 of 2004, Section 18 (w.e.f. 1.4.2005).] "cold chain facility" means a chain of facilities for storage or transportation of agricultural produce under scientifically controlled conditions including refrigeration and other facilities necessary for the preservation of such produce;