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These are the latest notifications issued by CBDT on Income Tax which have been published recently. The notifications are open for discussion and we invite expert comments from our members on its applicability and effect on relevant issues.

NOTIFICATION NO. 23/2018, DATED: 19-03-2019

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1 week 4 days ago #9076 by amit
NOTIFICATION NO. 23/2018, DATED: 19-03-2019

March 19, 2019

F. No. 178/30/2017-ITA-I]

S.O. 1396(E).—Whereas the Central Government in exercise of the powers conferred by clause (iii) of subsection (4) of section 80-IA of the Income-tax Act, 1961 (43 of 1961) (hereinafter referred to as the Act), has framed and notified a scheme for industrial park, by the notification of the Government of India in the Ministry of Finance (Department of Revenue, Central Board of Direct Taxes) vide number S.O. 51(E), dated the 8th January, 2008;

And whereas M/s Intime Properties Limited (the “Company”), having its registered address at plot No C-30, Block-G, Bandra-Kurla Complex, Bandra (East), Mumbai 400051 has developed an Industrial Park at Building No. 5B, 6 and 9 at Survey No. 64(part), Madhapur, Hyderabad, Distt. Rangareddy, Andhra Pradesh;

And whereas the Central Government in exercise of powers conferred by clause (iii) of sub-section (4) of section 80-IA of the said Act, read with rule 18C of the Income-tax Rules, 1962, notified the undertaking vide S.O. 1647(E) dated 11th May, 2012;

Now, therefore, in exercise of the powers conferred by clause (iii) of sub-section (4) of section 80-IA of the said Act, read with rule 18C of the Income-tax Rules, 1962, the Central Government hereby substitutes clause(s) in item (1) with clauses in item (2) as below:

Click to view and download NOTIFICATION NO. 23/2018, DATED: 19-03-2019



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