10942 : Notification: 10942 Date of Issue: 28/5/1999

Notification: 10942 Date of Issue: 28/5/1999

Notification: 10942

Section(s) Referred: s. 80-IA(12)(ca) ,s. 7(aa)

Statute: INCOME TAX

Date of Issue: 28/5/1999

In exercise of the powers conferred by clause (ca) of sub-section (12) of section 80-IA of the Income-tax Act, 1961 (43 of 1961), the Central Board of Direct Taxes hereby makes the following amendment in notification of the Government of India, Ministry of Finance, Department of Revenue, number S.O. 744 (E), dated the 1st September, 1999 [published at (1999) 148 (St) 178], namely :

In the said notification,---

(1) for the words "Central Freight Station", the words "Container Freight Station" shall be substituted;

(2) for the words, figure and letters "Inland Container Depot and Central Freight Station under section 7(aa) of the Customs Act, 1962", the following shall be substituted, namely :

"Inland Container Depot including Container Freight Stations under the Customs Act, 1962.

[F. No. 178/8/97-ITA-I]