Amendment to Notification Regarding Harmonised Master List of Infrastructure Sub-sectors under Section 10(23FE)

Type of Document: Notification

Relevant Act(s)/Rule(s): Income Tax Act, 1961

Relevant Section(s)/Rule(s): Section 10(23FE)

Notification Date: 11th December 2024

Notification No.: S.O. 5347(E)

The Central Government has amended the earlier notification No. 44/2020/S.O. 2227(E) dated 6th July 2020, issued under clause (23FE) of section 10 of the Income-tax Act, 1961 for Harmonised Master List of Infrastructure Sub-sectors. The amendment replaces the reference “F. No. 13/3/2017-INF dated 13th August 2018” with “F. No. 13/1/2017-INF dated 11th October 2022” in the opening paragraph.

Disclaimer: The information contained in this Article is intended solely for personal non-commercial use of the user who accepts full responsibility of its use. The information in the article is general in nature and should not be considered to be legal, tax, accounting, consulting or any other professional advice. We make no representation or warranty of any kind, express or implied regarding the accuracy, adequacy, reliability or completeness of any information on our page/article. 

To stay updated Subscribe to our newsletter today

Explore other Legal updates on the 1-Comply and follow us on LinkedIn to stay updated 

Schedule A Demo