CBDT Circular on Definition of Port as Infrastructure facility for the purpose of sections 10(23G) and 80-IA

0
295
Print Friendly, PDF & Email

Definition of Port as Infrastructure facility for the purpose of sections 10(23G) and 80-IA The Board has received various representations seeking clarification whetherstructures at ports for storage, loading and unloading etc. will fall under the definition of “port” for the purposes of sections 10(23G) and 80-IA of the Income-tax Act, 1961. The Board has considered the…

This content is for annual and Semi Annual members only.
Log In Register