{"id":5246,"date":"2018-03-13T16:24:40","date_gmt":"2018-03-13T10:54:40","guid":{"rendered":"https:\/\/www.hostbooks.com\/in\/?p=5246"},"modified":"2018-04-02T13:28:28","modified_gmt":"2018-04-02T07:58:28","slug":"rule-6abaa-infrastructure-facility-clause-d-explanation-clause-viii-sub-section-1-section-36","status":"publish","type":"post","link":"https:\/\/www.hostbooks.com\/in\/hb\/all-rules\/rule-6abaa-infrastructure-facility-clause-d-explanation-clause-viii-sub-section-1-section-36\/","title":{"rendered":"Rule – 6ABAA, Infrastructure facility under clause (d) of the Explanation to clause (viii) of sub-section (1) of section 36"},"content":{"rendered":"
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6ABAA.<\/b>\u00a0The conditions to be fulfilled by a public facility to be eligible to be notified as an infrastructure facility<\/a>52<\/sup>\u00a0in accordance with the provisions of clause (d<\/i>) of the\u00a0Explanation\u00a0<\/i>to clause (viii<\/i>) of sub-section (1) of section 36 shall be the following, namely :\u2014<\/p>\n\n\n\n\n\n
(a<\/i>)<\/td>\n<\/td>\nit 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;<\/td>\n<\/tr>\n
(b<\/i>)<\/td>\n<\/td>\nit has entered into an agreement with the Central Government or a State Government or a local authority or any other statutory body for (i<\/i>) developing or (ii<\/i>) operating and maintaining or (iii<\/i>) developing, operating and maintaining a new infrastructure facility similar in nature to an infrastructure facility referred to in the\u00a0Explanation\u00a0<\/i>to clause (i<\/i>) of sub-section (4) of section 80-IA;<\/td>\n<\/tr>\n
(c<\/i>)<\/td>\n<\/td>\nit has started or starts operating and maintaining such infrastructure facility on or after the 1st day of April, 1995.<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<\/div>\n
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Reference: www.incometaxindia.gov.in<\/div>\n<\/div>\n<\/div>\n<\/div>\n","protected":false},"excerpt":{"rendered":"

6ABAA.\u00a0The conditions to be fulfilled by a public facility to be eligible to be notified [\u2026]<\/span><\/p>\n","protected":false},"author":68,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[1439,1440],"tags":[],"yst_prominent_words":[2652,2699,5411,890,6861,828,6859,5993,627,6523,2457,6860,3692,6858,458,5122,906],"_links":{"self":[{"href":"https:\/\/www.hostbooks.com\/in\/hb\/wp-json\/wp\/v2\/posts\/5246"}],"collection":[{"href":"https:\/\/www.hostbooks.com\/in\/hb\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.hostbooks.com\/in\/hb\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.hostbooks.com\/in\/hb\/wp-json\/wp\/v2\/users\/68"}],"replies":[{"embeddable":true,"href":"https:\/\/www.hostbooks.com\/in\/hb\/wp-json\/wp\/v2\/comments?post=5246"}],"version-history":[{"count":0,"href":"https:\/\/www.hostbooks.com\/in\/hb\/wp-json\/wp\/v2\/posts\/5246\/revisions"}],"wp:attachment":[{"href":"https:\/\/www.hostbooks.com\/in\/hb\/wp-json\/wp\/v2\/media?parent=5246"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.hostbooks.com\/in\/hb\/wp-json\/wp\/v2\/categories?post=5246"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.hostbooks.com\/in\/hb\/wp-json\/wp\/v2\/tags?post=5246"},{"taxonomy":"yst_prominent_words","embeddable":true,"href":"https:\/\/www.hostbooks.com\/in\/hb\/wp-json\/wp\/v2\/yst_prominent_words?post=5246"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}