Central Government Notify the Specified business for the purposes of Schedule V [Table: Sl. No. 7] of the Income Tax Act, 2025 - 70/2026 - Income-Tax Act, 2025
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Infrastructure business notified for Schedule V purposes under the Income-tax Act, 2025, with specified exclusions. The Central Government specifies, for the purposes of Schedule V [Table: Sl. No. 7] of the Income-tax Act, 2025, a business other than the business covered by Note 5(d)(i), where such business is engaged in the infrastructure sub-sectors listed in the Updated Harmonised Master List of Infrastructure sub-sectors. The specification is made under section 11(5) read with Note 5(d)(ii) of Schedule V as a notified business for that Schedule.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Infrastructure business notified for Schedule V purposes under the Income-tax Act, 2025, with specified exclusions.
The Central Government specifies, for the purposes of Schedule V [Table: Sl. No. 7] of the Income-tax Act, 2025, a business other than the business covered by Note 5(d)(i), where such business is engaged in the infrastructure sub-sectors listed in the Updated Harmonised Master List of Infrastructure sub-sectors. The specification is made under section 11(5) read with Note 5(d)(ii) of Schedule V as a notified business for that Schedule.
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