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<h1>Definition of Urban Infrastructure Under Income Tax Act: Potable Water, Sanitation, Roads, Bridges, and Urban Transport Projects</h1> Urban Infrastructure, as defined for clause (ixa) of subsection 5 of section 11 of the Income Tax Act 1961, encompasses projects related to potable water supply, sanitation and sewerage, drainage, solid waste management, roads, bridges, flyovers, and urban transport.