ISIC 4210 pertains to civil engineering on immovable property. Under the UAE CT framework, income derived from immovable property (including construction and development) is generally treated as an Excluded Activity when the property is located outside a Free Zone or involves non-Free Zone persons. Forensic audit focuses on the 'situs' of the road/railway assets; if the infrastructure is on mainland UAE, the income is subject to the 9% rate regardless of the contractor's Free Zone status.