Section 35AD(8)(ba) of Income Tax Act defines "infrastructure facility" to include roads, rail systems, ports, airports, and more.

For the purposes of section 35AD(8)(ba) of the Income Tax Act 1961, "infrastructure facility" is defined to include roads, bridges, rail systems, highway projects with associated housing or activities, water supply and treatment projects, irrigation, sanitation, sewerage, solid waste management systems, and transportation hubs like ports, airports, inland waterways, inland ports, and navigational sea channels.

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