Availability of benefit under section 80-IA in respect of infrastructure facilities notified by CBDT prior to 31-3-2001
Circular : No. 7/2002, dated 26-8-2002.
1. Infrastructure facility as defined in Explanation to sub-clause (c) of clause (i) of sub-section (4) of section 80-IA of the Income-tax Act, 1961, as it stood prior to its substitution by the Finance Act, 2001, meant :