Industrial Undertaking Eligible for Tax holiday : active pharmaceuticals ingredient industry and radio pharmaceuticals industry; barrier contraceptive and rubber latex; basic chemicals or dyes and chemicals; basic ingredients of electronic industry (e.g resistance, capacitor, transistor, integrator circuit); bio-fertilizer; (will get tax holiday even it is set up in distict of Dhaka, Narayanganj, Gazipur, Chittagong, introduced in FA 2012) biotechnology; boilers; brick made of made of automatic hybrid Hoffmann kiln technology; compressors; computer hardware; energy efficient appliances; insecticide or pesticide; petro-chemicals; pharmaceuticals; processing of locally produced fruits and vegetables; radio-active (diffusion) application industry (e.g. developing quality or decaying polymer or preservation of food or disinfecting medicinal equipment); textile machinery; tissue grafting; or any other category of industrial undertaking as the Government may, by notification in the official Gazette, specify. Physical Infrastructure Eligible for Tax holiday: deep sea port; elevated expressway; export processing zone; flyover; gas pipe line, Hi-tech park; Information and Communication Technology (ICT) village or software technology zone; Information Technology (IT) park; large water treatment plant and supply through pipe line; Liquefied Natural Gas (LNG) terminal and transmission line; mono-rail; rapid transit; renewable energy (e.g energy saving bulb, solar energy plant, windmill); sea or river port; toll road or bridge; underground rail; waste treatment plant; or any other category of physical infrastructure facility as the Government may, by notification in the official Gazette, specify.