Infrastructure facility - Definition / Legal Terminology - Income Tax

For the purposes of section 35AD(8)(ba) of the Income tax Act 1961,- Infrastructure facility means- (i) a road including toll road, a bridge or a rail system; (ii) a highway project including housing or other activities being an integral part of the highway project; (iii) a water supply project, water treatment system, irrigation project, sanitation and sewerage system or solid waste management system; (iv) a port, airport, inland waterway, inland port or navigational channel in the sea;