Inland Container Depot and Central Freight Station notified as infrastructure facility u/s 80-IA(12)(ca) - S. O. 744(E) - Income Tax

Inland Container Depot and Central Freight Station notified as infrastructure facility u/s 80-IA(12)(ca) NOTIFICATION NO. S. O. 744 ( E ) DATED 1-9-1998 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 notifies Inland Container Depot (ICD) and 1 [ Container Freight Station ] (CFS) as infrastructure facility: Provided that such places are notified as 2 [ Inland Container Depot including Container Freight Stations under the Customs Act, 1962 ] . [Notification No. 10682/F. No. 178/8/97-ITA-I] *********** Notes 1. Substituted vide NOTIFICATION NO. 10942 DATED 28-5-1999 before it was read as Central Freight Station 2. Substituted vide NOTIFICATION NO. 10942 DATED 28-5-1999 before it was read as Inland Container Depot and Central Freight Station under section 7(aa) of the Customs Act, 1962