S.O. 744(E)

Inland Container Depot (ICD) and Central Freight Station (CFS) as infrastructure facility: Provided that such places are notifie notified under section 80IA

What this is

S.O. 744(E) was published on 1 September 1998. Its subject is Inland Container Depot (ICD) and Central Freight Station (CFS) as infrastructure facility: Provided that such places are notifie notified under section 80IA.

This notifies a named person, body, fund or instrument for the purpose of a provision. Nothing in it changes the provision itself.

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 Act	Now
s.80IA	no counterpart recorded

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.

In exercise of the powers conferred by clause (ca) of sub-section (12) of section 80-IA of the Income-tax Act, 1961 (43 of 1961), the Central Board of Direct Taxes hereby notifies Inland Container Depot (ICD) and Central Freight Station (CFS) as infrastructure facility:

Provided that such places are notified as Inland Container Depot and Central Freight Station under section 7(aa) of the Customs Act, 1962.

[Notification No. 10682/F. No. 178/8/97-ITA-I]

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.

Notification No. 13 /2018 [F.No.178/15/2011-ITA-I] / SO 910(E) — Ministry of Finance 1 March 2018
Circular No. 4/2010 — 4/2010 dated 18 05 2010 18 May 2010
Notification No. 136 — Approval of an institution under section 10 of the Income-tax Act, 1961 29 April 2005
Notification No. 22 — A notification under section 10 of the Income-tax Act, 1961 2 February 2005
Notification No. 17 — A notification under section 10 of the Income-tax Act, 1961 24 January 2005
Notification No. 269 — Income Tax Notification No: 269 (27-Oct-04) Approval of 1171 Kms transmission System from Siliguri to Mandaula Project b 27 October 2004

← S.O. 745(E) · S.O. 743(E) →

What a notification is. A notification is made under a power the Act itself gives, and within that power it is law — unlike a circular, which only binds the department. Its reach is the reach of the enabling provision and no wider, and the date it carries decides from when it works.

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