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Rule 6ABAA of Income Tax Rules 1962: Public facility to be eligible as an infrastructure facility

Rule 6ABAA - Conditions to be fulfilled by a public facility to be eligible to be notified as an infrastructure facility with the provisions of clause (d) of the Explanation to clause (viii) of sub-section (1) of section 36

The conditions to be fulfilled by a public facility to be eligible to be notified as an infrastructure facility in accordance with the provisions of clause (d) of the Explanation to clause (viii) of sub-section (1) of section 36 shall be the following, namely :—

(a) it is owned by a company registered in India or by a consortium of such companies or by an authority or a board or a corporation or any other body established or constituted under any Central or State Act;
(b) it has entered into an agreement with the Central Government or a State Government or a local authority or any other statutory body for (i) developing or (ii) operating and maintaining or (iii) developing, operating and maintaining a new infrastructure facility similar in nature to an infrastructure facility referred to in the Explanation to clause (i) of sub-section (4) of section 80-IA;
(c) it has started or starts operating and maintaining such infrastructure facility on or after the 1st day of April, 1995.




Extra Notes for Readers:

- Rule 6ABAA was introduced by the Income Tax (Sixth Amendment) Rules, 2006, w.e.f. 20-7-2006


Reference/Source: Check at Income Tax site for latest version of the Rules - link

This page was last updated on 17th October 2016.
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