CBDT Circular on definition of PORT

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DEFINITION OF “PORT” AS INFRASTRUCTURAL FACILITY FOR THE PURPOSE OF SECTIONS 10(23G) AND 80-IA OF THE INCOME-TAX ACT, 1961

CIRCULAR NO. 10/2005, DATED 16-12-2005

Reference is invited to Board’s circular no. 793 dated 23-6-2000 and amendment in section 80-IA by the Finance Act, 2001.
2. “Port”, for the purposes of sections 10(23G) and 80-IA of the Income-tax Act, 1961, includes structures at the ports for storage, loading and unloading etc, if the following conditions are fulfilled:

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