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of <h1>Government Approves Giga Space Industrial Park in Pune for Tax Benefits Under Section 80-IA(4)(iii) of Income-tax Act</h1> The Central Government has notified a company, referred to as an undertaking, under Section 80-IA(4)(iii) of the Income-tax Act, 1961, for developing, operating, and maintaining an industrial park in Pune, Maharashtra. The project, known as Giga Space, must adhere to specific conditions, including a minimum constructed floor area, a defined percentage of industrial and commercial use, and a minimum number of industrial units. Tax benefits are contingent upon compliance with these conditions, and the undertaking must maintain separate accounts and file tax returns timely. Non-compliance may result in withdrawal of approval and invalidation of the notification.
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