Notifies the items listed at Sl. No. 1 to 6 as infrastructure facilities of similar nature to the infrastructure facility u/s 10(23G) - 11269 - Income Tax

Notifies the items listed at Sl. No. 1 to 6 as infrastructure facilities of similar nature to the infrastructure facility u/s 10(23G) NOTIFICATION NO. 11269 DATED 14-3-2000 In exercise of the powers conferred by Explanation c( i ) of section 10(23G) and Explanation ( a ) to clause ( i ) of sub-section (4) of section 80-IA of the Income-tax Act, 1961, the Central Board of Direct Taxes hereby notifies the items listed at Sl. No. 1 to 6 as infrastructure facilities of similar nature to the infrastructure facility for the purposes of section 10(23G) and item listed at Sl. No. 7 for the purposes of section 10(23G) and 80-IA. 1. Mass Rapid Transit system 2. Light Rail Transit system. 3. Expressways. 4. Intra-urban/semi-urban roads like ring roads/urban by passes/flyovers. 5. Bus and truck terminals. 6. Subways. 7. Road dividers. [F. No. 205/170/99/ITA-II]