Does all type of physical infrastructure undertaking is eligible for corporate income tax exemption?
Oct 07, 2021
No, only following physical infrastructure undertakings are eligible for corporate income tax exemption:
1) Deep sea port, 2) Elevated expressway, 3) EPZ, 4) Flyover, 5) Gas pipeline, 6) Hi- Tech Park, 7) ICT village or software technology zone, 8) IT park, 9) Large water treatment plant and supply through pipeline, 10) LNG terminal and transmission line,
11) Mobile phone tower or tower sharing infrastructure, 12) Monorail, 13) Rapid transit,
14) Renewable energy, 15) Sea or river port, 16) Toll Road or bridge, 17) Underground rail, 18) Waste treatment plant.