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of <h1>Finance Act 2006 extends tax benefit deadlines for industrial parks under Section 80-IA of the Income-tax Act.</h1> Section 80-IA of the Income-tax Act was amended by the Finance Act, 2006, effective April 1, 2007. The amendment extends certain deadlines within sub-section (4). For undertakings involved in developing, operating, or maintaining industrial parks, the deadline in clause (iii) changes from March 31, 2006, to March 31, 2009. In clause (iv), sub-clauses (a), (b), and (c) have their deadlines extended from March 31, 2006, to March 31, 2010. These changes affect the applicability of tax provisions for the specified activities.
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