Electronic hardware technology park definition under section 10A clarifies tax treatment for parks established under the EHTP Scheme. For the purposes of section 10A of the Income-tax Act, 1961, Electronic hardware technology park means any park set up in accordance with the Electronic Hardware Technology Park (EHTP) Scheme notified by the Government of India in the Ministry of Commerce and Industry; this definition determines qualification for the statute's tax-related provisions.
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Provisions expressly mentioned in the judgment/order text.
Electronic hardware technology park definition under section 10A clarifies tax treatment for parks established under the EHTP Scheme.
For the purposes of section 10A of the Income-tax Act, 1961, Electronic hardware technology park means any park set up in accordance with the Electronic Hardware Technology Park (EHTP) Scheme notified by the Government of India in the Ministry of Commerce and Industry; this definition determines qualification for the statute's tax-related provisions.
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