CBDT Circular on clarification regarding widening of existing roads

0
1208

F.No.178/14/2010-ITA.I

Government of India

Ministry of Finance

Department of Revenue

Central Board of Direct Taxes

New Delhi, the 18th May, 2010.

Circular No. 4 /2010

Subject:- Widening of existing road – definition of a new infrastructure facility – clarification regarding.

References have been received by the Board as to whether widening of existing roads constitutes creation of new infrastructure facility for the purpose of Section 80IA (4)(i) of the Income Tax Act, 1961.

This content is for annual and Semi Annual members only.

Log In Register