Infrastructure & Section 80IA Advisory

Incentive Structuring. Eligibility Evaluation. Litigation Support.

Infrastructure undertakings frequently evaluate eligibility under Section 80IA of the Income Tax Act. Capital-intensive models, concession structures, and statutory mandates require structured analysis and defensible computation of eligible profits.

UCC supports infrastructure entities in structuring and defending tax incentive positions.

Eligibility & Structuring Advisory

Our engagement areas include:

  • Evaluation of eligibility criteria under Section 80IA
  • Structuring of infrastructure project entities
  • Analysis of concession agreements and statutory mandates
  • Revenue stream classification and segregation

Computation & Certification

  • Computation of eligible profits
  • Audit and certification support
  • Alignment with statutory reporting requirements
  • Documentation review for defensibility

Assessment & Litigation Support

  • Defence during scrutiny proceedings
  • Structured responses to assessment queries
  • Representation in appellate proceedings
  • Litigation-ready documentation

Sector Focus

  • Ports & Maritime Infrastructure
  • Rail & Transport Infrastructure
  • Energy & Hydropower Projects
  • Development Authorities

Engage With Infrastructure Tax Advisory

We work with infrastructure leadership teams and finance functions in structuring and defending Section 80IA positions within regulatory frameworks.

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