Specified business classification identifies storage, pipeline, housing, healthcare, manufacturing and agricultural operations for income-tax purposes.

Specified business includes cold-chain and warehousing facilities, cross-country petroleum and gas pipeline networks with integral storage, hotels, hospitals, notified housing projects, fertilizer production, inland container depots, container freight stations, bee-keeping, slurry pipelines, notified semiconductor wafer fabrication units, and new infrastructure facilities. Housing projects must relate to notified slum redevelopment, rehabilitation or affordable housing schemes framed by the Central or State Government.

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