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Central Government specifies business, which is engaged in the infrastructure sub-sectors mentioned in Updated Harmonised Master List of Infrastructure Sub-sectors - 44/2020 - Income Tax

Extract

..... MINISTRY OF FINANCE (Department of Revenue) (CENTRAL BOARD OF DIRECT TAXES) NOTIFICATION NO. 44/2020 New Delhi, the 6th July, 2020 INCOME - TAX S.O. 2227(E).-In exercise of the powers conferred by item (b) of sub-clause (iii) of clause (23FE) of sect .....

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Central Government specifies business, which is engaged in the infrastructure sub-sectors mentioned in Updated Harmonised Master List of Infrastructure Sub-sectors - 44/2020 - Income Tax

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..... ence to the infrastructure sub-sectors in the said Harmonised Master List of Infrastructure Sub-sectors shall not include the business already provided in the said item (b). 3. This notification shall come into force from the 1st day of April, 2021 a .....

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Central Government specifies business, which is engaged in the infrastructure sub-sectors mentioned in Updated Harmonised Master List of Infrastructure Sub-sectors - 44/2020 - Income Tax

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