CBDT Notifies Additional Infrastructure Businesses as Eligible Under Income-tax Act, 2025:

CBDT has expanded the list of eligible infrastructure businesses under the Income Tax Act, 2025, by including additional infrastructure sub-sectors from the Updated Harmonized Master List

CBDT Notifies Additional Infrastructure Businesses

Vanshika verma

Jun 2, 2026

Last update on Jun 2, 2026

CBDT Notifies Additional Infrastructure Businesses as Eligible Under Income-tax Act, 2025 The central government has notified additional categories of infrastructure-related businesses as eligible businesses under the provisions of the Income Tax Act, 2025. The notification was issued by the Ministry of Finance through the Central Board of Direct Taxes (CBDT) on June 1, 2026. According to the notification issued under Section 11(5) read with Note 5(d)(ii) of Schedule V of the Income Tax Act, 2025, businesses engaged in infrastructure sub-sectors included in the Updated Harmonized Master List of Infrastructure Sub-sectors will now qualify as specified businesses for the Act. These businesses are in addition to those already covered under Note 5(d)(i) of the same Schedule.

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Vanshika verma

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Vanshika Verma is a Content Writer with 1+ year of experience at Studycafe.in. A B.Com graduate from Delhi University, She writes articles on Finance, Tax, ICAI, GST, and the latest financial news, with a focus on making complex topics easy for readers and professionals.