For the purpose of Section 80IA(4)(iii) - Industrial Part of M/s. Rajasthan State Industrial Development & Investment Corporation Limited, Jaipur notified - 190/2007 - Income Tax Act, 1961
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Industrial Park Notification under Section 80-IA(4)(iii): tax benefits subject to infrastructure, minimum units, and compliance conditions. Notification designates M/s. Rajasthan State Industrial Development & Investment Corporation Limited's Rawla project as an industrial park under Section 80-IA(4)(iii), listing location, area, allocable percentages, minimum number of units, commencement date and investment figures. Conditions include minimum infrastructure-expenditure thresholds (50% or 60% where built-up space is provided), definition of infrastructure, a single-unit occupancy cap of fifty percent, requirement for statutory approvals, tax benefits contingent on the minimum units being located, operator continuity, transfer notification procedures, and invalidation for misinformation or unapproved amendments.
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Provisions expressly mentioned in the judgment/order text.
Industrial Park Notification under Section 80-IA(4)(iii): tax benefits subject to infrastructure, minimum units, and compliance conditions.
Notification designates M/s. Rajasthan State Industrial Development & Investment Corporation Limited's Rawla project as an industrial park under Section 80-IA(4)(iii), listing location, area, allocable percentages, minimum number of units, commencement date and investment figures. Conditions include minimum infrastructure-expenditure thresholds (50% or 60% where built-up space is provided), definition of infrastructure, a single-unit occupancy cap of fifty percent, requirement for statutory approvals, tax benefits contingent on the minimum units being located, operator continuity, transfer notification procedures, and invalidation for misinformation or unapproved amendments.
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