Notifies Bulk Handling Terminals as infrastructure facility u/s 10(23G) - 11341 - Income Tax

Notifies Bulk Handling Terminals as infrastructure facility u/s 10(23G) NOTIFICATION NO. 11341 DATED 19-4-2000 In exercise of the powers conferred by Explanation ( c )( i ) of section 10(23G) of the Income-tax Act, 1961, the Central Board of Direct Taxes hereby notifies Bulk Handling Terminals as infrastructure facility. 2. Provided that such Bulk Handling Terminals are developed or maintained or operated for development of rail system. [Notification No. 11341/F. No. 205/140/99/ITA.II]