Infrastructure facility classification expanded to include MRT, expressways, urban roads, terminals and subways for tax purposes. The Central Board of Direct Taxes, under the explanatory provisions to the income tax exemption and incentive provisions, notifies Mass Rapid Transit systems, Light Rail Transit systems, Expressways, intra urban and semi urban roads (ring roads, urban bypasses, flyovers), Bus and Truck Terminals, Subways as infrastructure facilities for the exemption provision, and additionally notifies Road Dividers for the purposes of both the exemption and the incentive provision.