VittSphere ONE Calculators Blog CA Firm CA Prabhakar Kumar · FCA · ICAI 560762
Calculators Blog Handle my notice
Case law › Notifications › 2000 › Notification No. 11269
Notification 14 March 2000

Notification No. 11269

Items listed at Sl notified under section 10

What this is

Notification No. 11269 was published on 14 March 2000. Its subject is Items listed at Sl notified under section 10.

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 ActNow
s.10s.11, s.19
s.80s.121, s.138, s.139, s.140, s.141, s.142, s.143

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 Explanation c(i) of section 10(23G) and Explanation (a) to clause (i) of sub-section (4) of section 80-IA of the Income-tax Act, 1961, the Central Board of Direct Taxes hereby notifies the items listed at Sl. No. 1 to 6 as infrastructure facilities of similar nature to the infrastructure facility for the purposes of section 10(23G) and item listed at Sl. No. 7 for the purposes of section 10(23G) and 80-IA.

1. Mass Rapid Transit system

2. Light Rail Transit system.

3. Expressways.

4. Intra-urban/semi-urban roads like ring roads/urban by passes/flyovers.

5. Bus and truck terminals.

6. Subways.

7. Road dividers. [F. No. 205/170/99/ITA-II]

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. 11270  ·  Notification No. 11268 →

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.