Urban infrastructure definition clarifies eligible tax projects including potable water, sanitation, drainage, roads and urban transport.

The definition of Urban Infrastructure for purposes of clause (ixa) of sub section 5 of section 11 comprises projects providing potable water supply, sanitation and sewerage, drainage, solid waste management, roads, bridges and flyovers, and urban transport, delineating the categories of urban public works relevant to the Income Tax Act's application.

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