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Income Tax - Highlights / Catch Notes

Home Highlights October 2020 Year 2020 This

Entitled for deduction u/s 80IA(4) - Container Freight Station ...

Income Tax

October 30, 2020

Entitled for deduction u/s 80IA(4) - Container Freight Station constitutes an 'inland port' - the ICDs are Inland Ports and subject to the provisions of the Section and deduction can be claimed for the income earned out of these Depots. Actual computation is to be made in accordance with the different Notifications issued by the Customs department with regard to different ICDs located at different places - HC

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