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of <h1>Industrial Parks and SEZs Eligible for Tax Benefits Under Section 80-IA(4)(iii) if Operational by March 2011.</h1> Industrial Parks and Special Economic Zones (SEZs) are eligible for tax benefits under section 80-IA(4)(iii) of the Income Tax Act if they begin operations between April 1, 2006, and March 31, 2011. The Central Government must notify these undertakings under the Industrial Park Scheme, 2008, and they must adhere to the scheme's conditions. Previously, eligibility periods and requirements varied, with earlier provisions allowing operations to start as early as 1997 for industrial parks and 2001 for SEZs, subject to approval by the Ministry of Commerce and Industry.
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