rule 24 of income tax rules 2026 Archives - Tax Heal https://www.taxheal.com/tag/rule-24-of-income-tax-rules-2026 Complete Guide for Income Tax and GST in India Sun, 26 Apr 2026 07:13:44 +0000 en-US hourly 1 https://wordpress.org/?v=7.1 RULE 24 INCOME-TAX RULES 2026 Notification of infrastructure facility for the purposes of section 32(e). https://www.taxheal.com/rule-24-income-tax-rules-2026.html Wed, 01 Apr 2026 05:54:48 +0000 https://www.taxheal.com/?p=119047 RULE 24 INCOME-TAX RULES 2026 Notification of infrastructure facility for the purposes of section 32(e). 24. The following conditions shall be fulfilled by a public facility to be eligible to be notified as an infrastructure facility under section 32(e):— (a) it is owned by a company registered in India or by a consortium of such companies… Read More »

]]> RULE 24 INCOME-TAX RULES 2026

Notification of infrastructure facility for the purposes of section 32(e).

24. The following conditions shall be fulfilled by a public facility to be eligible to be notified as an infrastructure facility under section 32(e):—

(a) it is owned by a company registered in India or by a consortium of such companies or by an authority or a board or a corporation or any other body established or constituted under any Central Act or State Act;
(b) it has entered into an agreement with the Central Government or a State Government or a local authority or any other statutory body for —
(i) developing; or
(ii) operating and maintaining; or
(iii) developing, operating and maintaining a new infrastructure facility similar in nature to an infrastructure facility referred to in the Explanation to section 80-IA(4)(i) of the Income-tax Act, 1961 (43 of 1961), as it existed prior to its repeal; and
(c) it has started or starts operating and maintaining such infrastructure facility on or after the 1st April, 1995.

 

RULE 24 INCOME-TAX RULES 2026 Notification of infrastructure facility for the purposes of section 32(e).

 

Read more

Income Tax Act 2025

INCOME TAX RULES 2026

 

for more refer income tax website click here

for more refer YouTube Subscribe website click here

Your Queries Solved

rule 24 of income tax rules 2026,

rule 24 income tax rules 2026,
rule 24 of income tax rules 2026 pdf,

 

]]>