Section 80IA provides income deduction for enterprises in the business of developing, operating or maintaining the following:
A firm owned by an Indian company or a company owned by an authority, board, organisation, or institution that falls under the Central or State Act is eligible for the infrastructure facilities deduction.
Telecommunication services include all agencies that provide telecommunication services such as basic or cellular for radio paging, domestic satellite service or network of trunking, broadband network and internet services.
The firm follows the guidelines set out by the federal government. Industrial Parks have different durations.
As per Section 80IA, the reconstruction of a power plant should be carried out to initiate the revival of a power generating plant that is owned by an Indian company.
Natural gas distribution begins with the installation of pipes that transport the gas across the nation.