CBDT Expands Eligible Infrastructure Businesses for Tax-Exempt Investments

Last updated: 03 June 2026

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The Central Board of Direct Taxes (CBDT) has announced an expansion of the types of infrastructure businesses eligible for tax-exempt investments. This update, made under the Income-tax Act, 2025, specifies businesses engaged in infrastructure sub-sectors listed in the updated Harmonised Master List. The changes aim to broaden investment opportunities within the infrastructure sector.

MINISTRY OF FINANCE
(Department of Revenue)
(CENTRAL BOARD OF DIRECT TAXES)
NOTIFICATION
New 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 List of Infrastructure sub-sectors, in the notification of the Government of India in the Ministry of Finance, Department of Economic Affairs number F.No.13/1/2025-IPP, dated the 19th September, 2025, published in Gazette of India, Extraordinary, Part I, Section 1, as a business for the purposes of Schedule V [Table: Sl. No. 7] of the said Act.

2. This notification shall come into force from the date of its publication in the Official Gazette.

[No. 70/2026/F. No. 500/Misc./S10(23FE)/FT&TR-II]
SYAMA SAJI, Under Secy.

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.