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<h1>CBDT Recognizes Infrastructure Facilities for Tax Benefits: Mass Transit, Expressways, and More under Section 10(23G) and 80-IA.</h1> The Central Board of Direct Taxes, exercising its powers under the Income-tax Act, 1961, has designated specific items as infrastructure facilities similar to those under section 10(23G). Items listed from Sl. No. 1 to 6, including mass rapid transit systems, light rail transit systems, expressways, intra-urban roads, bus and truck terminals, and subways, are recognized for section 10(23G) purposes. Additionally, item listed at Sl. No. 7, road dividers, is notified for the purposes of both sections 10(23G) and 80-IA. This notification is identified as No. 11269, dated March 14, 2000.