- Section 80–IB of the Income Tax Act,1961, provides deductions in respect of profits from industrial undertakings related to cold chain. For the first five years, the deductions are at 100 per cent and then at 25–30 per cent for the next five years
- Under Section 35–AD of the Income Tax Act, deduction at 150 per cent is permitted for expenditure incurred on capital investment in setting up a cold chain facility
- Concessional rate of custom duty at five per cent on imported equipment for cold chain facility under project import benefits
- All refrigeration machineries and parts used for installation of cold storage, cold room or refrigerated vehicle are exempted from excise duty
- Centrally sponsored scheme of cold chain, primary processing centre and reefer trucks under National Mission on Food Processing (NMFP)
ColdChainManagement.org 
There’s certainly a great deal to know about this topic. I really like all the points you made.|
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