Specification of business in infrastructure: government designates listed infrastructure sub sectors as qualifying for the tax provision. The Central Government specifies that business for item (b) of sub clause (iii) of clause (23FE) of section 10 of the Income tax Act is the business engaged in the infrastructure sub sectors mentioned in the Updated Harmonised Master List of Infrastructure Sub sectors; the reference excludes businesses already provided in the same item (b) and the specification applies from the commencement of the notified tax year to that and subsequent assessment years.