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

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

(c)"infrastructure facility" means—

(i)a road including toll road, a bridge or a rail system;

(ii)a highway project including housing or other activities being an integral part of the highway project;

(iii)a water supply project, water treatment system, irrigation project, sanitation and sewerage system or solid waste management system;

(iv)a port, airport, inland waterway, inland port or navigational channel in the sea;

Legal Document View