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
Vanshika verma | 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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