SECTION 80-IA OF THE INCOME-TAX ACT, 1961 - DEDUCTIONS - PROFITS AND GAINS FROM INFRASTRUCTURE DEVELOPMENT UNDERTAKINGS - NOTIFIED UNDERTAKING UNDER SECTION 80-IA(4) - S.O. 354(E) - Income Tax Act, 1961
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Tax deduction under Section 80 IA: Industrial Park Scheme notifies eligible industrial park undertakings for infrastructure profit deductions. The Central Government has framed the Industrial Park Scheme, 2002, notifying industrial parks as undertakings eligible for statutory tax deductions on profits and gains from infrastructure development undertakings, subject to the scheme's eligibility and compliance conditions.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Tax deduction under Section 80 IA: Industrial Park Scheme notifies eligible industrial park undertakings for infrastructure profit deductions.
The Central Government has framed the Industrial Park Scheme, 2002, notifying industrial parks as undertakings eligible for statutory tax deductions on profits and gains from infrastructure development undertakings, subject to the scheme's eligibility and compliance conditions.
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