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Case law › Circulars › 2000 › Circular No. 793
CBDT circular 23 June 2000

Circular No. 793

150. Definition of Port as Infrastructure facility for the purpose of sections 10(23G) and 80-IA

What this is

Circular No. 793 was issued by the Central Board of Direct Taxes on 23 June 2000. Its subject is 150. Definition of Port as Infrastructure facility for the purpose of sections 10(23G) and 80-IA.

What it does

Brings structures at ports used for storage, loading and unloading within the meaning of 'port' as an infrastructure facility for sections 10(23G) and 80-IA, on two conditions: the port authority concerned must certify that the structures form part of the port, and the structures must have been built under a build-operate-transfer or build-own-lease-transfer scheme with an agreement that they will be transferred to that authority on the expiry of the stipulated period.

Why it was issued

Various representations sought clarification whether such structures fall within the definition of port for these two sections.

Who it reaches

The provisions it speaks to

Left, the provision of the Income-tax Act, 1961 as the instrument itself names it. Right, the section of the Income-tax Act, 2025 that the department’s own concordance maps it to — which is where the same ground is now covered.
Under the 1961 ActNow
s.10s.11, s.19

The instrument, as the Board published it

The words below are the department’s own, reproduced from its published text. Where the department’s copy carried a publisher’s notes after the instrument, those are not reproduced.

150. Definition of Port as Infrastructure facility for the purpose of sections 10(23G) and 80-IA
1. The Board has received various representations seeking clari­fication whether structures at ports for storage, loading and unloading etc. will fall under the definition of "port" for the purposes of sections 10(23G) and 80-IA of the Income-tax Act, 1961.
2. The Board has considered the matter and it has been decided that such structures will be included in the definition of "port" for the purposes of sections 10(23G) and 80-IA of the Income-tax Act, 1961, if the following conditions are fulfilled:
(a ) the concerned port authority has issued a certificate that the said structures form part of the port, and
(b ) such structures have been built under BOT or BOLT schemes and there is an agreement that the same would be trans­ferred to the said authority on the expiry of the time stipulated in the agreement.
Circular : No. 793, dated 23-6-2000.

What to watch

Where you meet it

In an assessment where deduction under section 80-IA on a port facility, or exemption on interest or gains under section 10(23G), is questioned.

On the same provision

Other instruments in this library that name the same provision of the 1961 Act. They are not necessarily still operative, and a later one may have replaced an earlier one without saying so.

← Circular No. 794  ·  Circular No. 792 →

A circular binds the department, not you and not a court. The Board issues a circular to its own officers. An assessee may hold the department to a circular that helps him; the department cannot hold an assessee to one that hurts him, and the Tribunal and the courts decide the law for themselves.

Source: the Income Tax Department’s own published text — its page for this instrument.