Archive · 26 Dec 2025
Highway Builders Seek Tax Relief in Budget 2025-26
Highway builders are asking the government for help in the upcoming budget.
They want clearer rules on taxes for their road projects, which would help them make more money and avoid fights with tax officials.
They also want to be able to use losses from past projects to reduce taxes in the future, even if they sell part of their projects.
Additionally, they want more investors to be able to put money into their projects and for the government to fix some tax rules that are causing problems.
All of these changes would help them build roads more easily and make the government's plans for better infrastructure work better.
Highway developers seek tax clarification on depreciation of road assets in Budget 2025-26.
Industry demands relaxation of loss carry-forward rules for infrastructure SPVs post-restructuring.
Companies push for policy support to widen institutional investor participation in InvITs.
Legislative fix sought for Section 14A to prevent disallowance of expenses without exempt income.
Overlap between TDS and TCS provisions on goods purchase causing double compliance and operational issues.
- Who
- Highway developers and infrastructure companies
- What
- Seeking tax relief and policy support in the Union Budget 2025-26
- When
- Upcoming Union Budget 2025-26
- Where
- India
- Why
- To address tax ambiguities, ease cash flows, reduce litigation, and support infrastructure monetisation
- Stakeholders
- Highway developers and infrastructure companies
- Key Demands
- Tax clarification on depreciation, loss carry-forward, InvIT support, Section 14A fix, TDS/TCS overlap
- Impact
- Ease cash flows, reduce litigation, support infrastructure monetisation
- Current Issues
- Depreciation disputes, loss carry-forward restrictions, institutional investment barriers, ongoing litigation, double compliance
- Government Strategy
- Infrastructure monetisation, asset recycling, National Infrastructure Pipeline
