For the purpose of Section 80IA(4)(iii) - Industrial Part of M/s. Rajasthan State Industrial Development & Investment Corporation Limited, Jaipur notified - 189/2007 - Income Tax Act, 1961
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Industrial Park Notification: Growth centre approved for tax benefits subject to infrastructure, unit and compliance conditions. Notification under Section 80-IA(4)(iii) designates M/s. Rajasthan State Industrial Development & Investment Corporation Limited's Growth Centre Hamirgarh as an Industrial Park subject to annexure conditions. The annexure requires specified allocable area percentages, a minimum number of industrial units before tax benefits are available, minimum infrastructure investment thresholds, defined common infrastructure, limits on single-unit occupancy of industrial area, and separate statutory approvals for foreign or non resident investment. Continued operation by the notifying undertaking, procedures for transfer, and grounds for invalidation or withdrawal of approval are stipulated.
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Industrial Park Notification: Growth centre approved for tax benefits subject to infrastructure, unit and compliance conditions.
Notification under Section 80-IA(4)(iii) designates M/s. Rajasthan State Industrial Development & Investment Corporation Limited's Growth Centre Hamirgarh as an Industrial Park subject to annexure conditions. The annexure requires specified allocable area percentages, a minimum number of industrial units before tax benefits are available, minimum infrastructure investment thresholds, defined common infrastructure, limits on single-unit occupancy of industrial area, and separate statutory approvals for foreign or non resident investment. Continued operation by the notifying undertaking, procedures for transfer, and grounds for invalidation or withdrawal of approval are stipulated.
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