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The word “construction” has been referred to in clauses (25b), (30a), (zzzh) and (zzq). Which types of activities are covered under “construction”?

April 26, 2017activities clauses referred types word zzq zzzh

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The word “construction” has been referred to in clauses (25b), (30a), (zzzh) and (zzq). Which types of activities are covered under “construction”?

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10 Posted

The word “construction” has not been defined under the Finance Act. Hence, dictionary meaning of the same will have to be applied. Following are some of the activities which are performed by the builder for carrying out the activities of construction.