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of <h1>Industrial Park Scheme, 2008: Definitions of Key Terms Including 'Act,' 'Allocable Area,' and 'Industrial Unit' Explained</h1> The Industrial Park Scheme, 2008 outlines definitions relevant to the scheme, including terms such as 'Act,' which refers to the Income-tax Act, 1961, and 'allocable area,' which is the area available for industrial or commercial activities, excluding common facilities. 'Common facility' includes shared amenities like parking and security services, while 'infrastructure facility' covers essential services like roads and power. An 'industrial park' is a developed space for industrial or commercial use, and 'industrial activity' includes manufacturing, research, software development, and IT services. An 'industrial unit' is a taxable entity within the park with a distinct PAN. Unspecified terms follow the Act's definitions.
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