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of <h1>New Notification Grants Infrastructure Tax Benefits to Transit Systems, Roads, Terminals, and Subways Under Section 80-IA</h1> The Central Board of Direct Taxes, under the authority of the Income-tax Act, 1961, has issued a notification identifying certain public facilities as similar to infrastructure facilities for tax purposes under section 80-IA. These include Mass Rapid Transit Systems, Light Rail Transit Systems, Expressways, Intra-urban and peri-urban roads such as ring roads and urban bypasses, bus and truck terminals, and subways. This classification allows these facilities to be eligible for specific tax benefits associated with infrastructure development.
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