section 35 D deductions

A cold chain is a temperature-controlled supply chain. An unbroken cold chain is an uninterrupted series of refrigerated production, storage and distribution activities, along with associated equipment and logistics, which maintain a desired low-temperature range. Source: https://en.wikipedia.org/wiki/Cold_chain

e.g. used for ice creams.

And, this section is for Indian companies and other non-company residents.