Specified business for infrastructure sub-sectors is notified for Schedule V treatment under the Income-tax Act, 2025. The Central Government specifies, for Schedule V [Table: Sl. No. 7] of the Income-tax Act, 2025, a business other than that covered by Note 5(d)(i), where the business is engaged in the infrastructure sub-sectors listed in the Updated Harmonised Master List of Infrastructure sub-sectors. The notification takes effect on publication in the Official Gazette.