For the purpose of Section 80IA(4)(iii) - Industrial Part of M/s. Rajasthan State Industrial Development & Investment Corporation Limited, Jaipur notified - 192/2007 - Income Tax Act, 1961
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Industrial park notification under Section 80IA(4)(iii) conditions tax benefits on infrastructure, unit thresholds and compliance. Notification designates the industrial part of the undertaking developed and operated by M/s. Rajasthan State Industrial Development & Investment Corporation Limited, Jaipur, as an industrial park for tax benefits under clause (iii) of sub-section (4) of the Income-tax Act, conditional on central approval and adherence to annexed terms: prescribed location and area, percentage allocable to industrial and commercial use, minimum number of industrial units, commencement date, minimum infrastructure expenditure thresholds, defined infrastructure components, limits on single-unit area occupation, separate statutory approvals, continuation of operation by the Corporation, transfer formalities, and grounds for withdrawal of approval for non-compliance or misrepresentation.
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.
Industrial park notification under Section 80IA(4)(iii) conditions tax benefits on infrastructure, unit thresholds and compliance.
Notification designates the industrial part of the undertaking developed and operated by M/s. Rajasthan State Industrial Development & Investment Corporation Limited, Jaipur, as an industrial park for tax benefits under clause (iii) of sub-section (4) of the Income-tax Act, conditional on central approval and adherence to annexed terms: prescribed location and area, percentage allocable to industrial and commercial use, minimum number of industrial units, commencement date, minimum infrastructure expenditure thresholds, defined infrastructure components, limits on single-unit area occupation, separate statutory approvals, continuation of operation by the Corporation, transfer formalities, and grounds for withdrawal of approval for non-compliance or misrepresentation.
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