Infrastructure facility designation extends tax recognition to specified public facilities including expressways, transit systems, and terminals. The Central Board of Direct Taxes notifies specified public facilities as infrastructure facilities for the Explanation to clause (viii) of section 36 of the Income tax Act, listing inland container depots and container freight stations, mass rapid transit and light rail transit systems, expressways, intra urban or semi urban roads (ring roads, urban by passes, flyovers), bus and truck terminals, subways, road dividers, bulk handling terminals for rail development, and multilevel computerised car parking.