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            Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.

            Provisions expressly mentioned in the judgment/order text.

            <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.

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