Quick Summary
MINISTRY OF FINANCE(Department of Revenue)(CENTRAL BOARD OF DIRECT TAXES)NOTIFICATIONNew Delhi, the 1st June, 2026 S.O. 2768(E). In exercise of the powers conferred by section 11(5) read with Note 5(d)(ii) of Schedule V[Table: Sl. No. 7] of the Income-tax Act, 2025 (30 of 2025), the Central Government hereby specifies the business(other than the business specified in Note 5(d)(i) of the said Schedule), which is engaged in the infrastructure sub-sectors mentioned in the Updated Harmonised Master
Daily Limit Reached
You have reached your daily limit of 2 Free Notice & Circular
Subscribe to CCI PRO for unlimited access
Why Upgrade to CCI PRO?
- No Ads
- WhatsApp Community
- Daily E-Newsletter
- Unlimited Notice & Circular Access
- Profile Visitors
- Link Social Profiles
- Featured Job Posts
- Pro Badge
- Expert GST Guidance
- Unlimited Forum Replies
- Download Content in PDF
1 Year PLAN
1999
(Excl. of GST ₹359)
2 Years PLAN
3499
(Excl. of GST ₹629)
BEST VALUE
3 Years PLAN
4999
(Excl. of GST ₹899)
View all CCI PRO benefits
Already a PRO member? Login here for an ad-free experience. 07941056694
FAQ :
The CBDT has specified additional businesses engaged in infrastructure sub-sectors that are now eligible for tax-exempt investments under Schedule V of the Income-tax Act, 2025.
The notification refers to the 'Updated Harmonised Master List of Infrastructure sub-sectors' as published in the Gazette of India.
This notification comes into force from the date of its publication in the Official Gazette.
The notification is issued in exercise of the powers conferred by section 11(5) read with Note 5(d)(ii) of Schedule V [Table: Sl. No. 7] of the Income-tax Act, 2025.
CAclubindia
Source : https://egazette.gov.in/(S(xnpib1sryv2kf5ohrmwdt4l1))/ViewPDF.aspx