S.O. 2142 : Notification: S. O. 2142 Date of Issue: 21/7/1999

Notification: S. O. 2142 Date of Issue: 21/7/1999

Notification: S. O. 2142

Section(s) Referred: s. 10(23G) Expln. (i)

Statute: INCOME TAX

Date of Issue: 21/7/1999

In exercise of the powers conferred by the Explanation C(i) of section 10(23G) of the Income-tax Act, 1961, the Central Board of Direct Taxes hereby notifies Inland Container Depot (ICD) and Container Freight Station (CFS) as infrastructure faci ity.

2. Provided that such places are notified as Inland Container Depot including Container Freight Stations under the Customs Act, 1962.

[Notificaiton No. 11003/F. No. 205/140/99/ITA-II]