Infrastructure would be one of the major focused sector in Union Budget 2015-16. Removal of MAT & inverted duty structure and more infrastructure funds would be major drivers for infrastructure sector.
Currently, MAT nearly negates the benefit of Sec 80 IA, removal would help bump up returns on infrastructure projects by deferring cash outflows, say the brokerage in its expectations note. Removal of (or reduction in) the inverted duty structure in some capital goods sector would help Make in India theme (announced by Narendra Modi last year), by making value addition more profitable.
If the government announces further setting up of infra funds, then that would help companies get more funds.