CBDT circular on effluent treatment and conveyance system

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Effluent treatment and conveyance system – Infrastructure facility u/s 80-IA of the Income-tax Act, 1961

Circular No.01/2006, dated 12-1-2006

Section 80-IA of the Income-tax Act, 1961, inter alia, provides for 100% deduction of profits and gains derived by an enterprise carrying on the business of (i) developing or (ii) operating and maintaining or (iii) developing, operating and maintaining any infrastructure facility which fulfils all the following conditions:-

This content is for annual and Semi Annual members only.
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