Section 36(1)(g) in The Income Tax Act, 1961

[Cites 0, Cited by 0] [Section 36(1)] [Section 36] [Entire Act]

Union of India - Subsection

Section 36(1)(g) in The Income Tax Act, 1961

(g)"infrastructure facility" means-

(i)an infrastructure facility as defined in the Explanation to clause (i) of sub-section (4) of section 80-IA, or any other public facility of a similar nature as may be notified by the Board in this behalf in the Official Gazette and which fulfills the conditions as may be prescribed;

(ii)an undertaking referred to in clause (ii) or clause (iii) or clause (iv) or clause (vi) of sub-section (4) of section 80-IA; and

(iii)an undertaking referred to in sub-section (10) of section 80-IB;

Legal Document View

Unlock Advanced Research with PRISMAI

Union of India - Subsection

Section 36(1)(g) in The Income Tax Act, 1961