Profits and gains from industrial infrastructure undertakings, etc., purpose of clause (iii) of sub-section (4) of Section 80-IA of the Income-tax Act, 1961 - 66/2010 - Income Tax Act, 1961
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Industrial park notification under Section 80-IA: recognition conditional on accurate disclosure, specified location, and prior approval for amendments. Notification designates M/s. DLF Cyber City Developers Limited and specified buildings and towers in DLF City, Gurgaon as an industrial park under clause (iii) of sub section (4) of Section 80 IA read with rule 18C, fixing commencement as 25 January 2010; the notification is conditional and may be invalidated for wrong or omitted material information, prior notification of the location to another undertaking, amendments without Central Government approval, or nondisclosure of material facts.
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Industrial park notification under Section 80-IA: recognition conditional on accurate disclosure, specified location, and prior approval for amendments.
Notification designates M/s. DLF Cyber City Developers Limited and specified buildings and towers in DLF City, Gurgaon as an industrial park under clause (iii) of sub section (4) of Section 80 IA read with rule 18C, fixing commencement as 25 January 2010; the notification is conditional and may be invalidated for wrong or omitted material information, prior notification of the location to another undertaking, amendments without Central Government approval, or nondisclosure of material facts.
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