Central Board of Direct Taxes (CBDT) issued notification no. 70/2026 dated 01.06.2026 to hereby specifies the business (other than the business specified in Note 5(d)(i) of the said Schedule), which is engaged in the infrastructure sub-sectors mentioned in the Updated Harmonised Master List of Infrastructure sub-sectors, in the notification of the Government of India in the Ministry of Finance, Department of Economic Affairs number F.No.13/1/2025-IPP, dated the 19th September, 2025, published in Gazette of India, Extraordinary, Part I, Section 1, as a business for the purposes of Schedule V [Table: Sl. No. 7] of the said Act.
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This notification shall come into force from the date of its publication in the Official Gazette.
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