Infrastructure facility defined to include roads, highways, water and waste systems, ports and airports under tax incentive eligibility. For the purposes of section 35AD(8)(ba) of the Income-tax Act, 1961, infrastructure facility means roads (including toll roads), bridges and rail systems; highway projects including housing or other activities integral to the highway project; water supply and treatment projects, irrigation, sanitation and sewerage systems and solid waste management systems; and ports, airports, inland waterways, inland ports and navigational channels in the sea.