For the purpose of Section 80IA(4)(iii) - Industrial Part of M/s. Rajasthan State Industrial Development & Investment Corporation Limited, Jaipur notified - 155/2007 - Income Tax Act, 1961
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Tax incentive eligibility for industrial parks confirmed, conditioned on infrastructure thresholds, minimum units, and compliance requirements. Central Government notifies the undertaking of M/s. Rajasthan State Industrial Development & Investment Corporation Limited, Jaipur, as an industrial park under clause (iii) of sub-section (4) of section 80-IA, subject to annexure terms specifying location, area, allocable industrial and commercial proportions, minimum units (37), investment and infrastructure requirements, minimum infrastructure expenditure thresholds, a single-unit occupancy cap of fifty percent, separate regulatory approvals, operator continuity for benefit eligibility, notification requirements on transfer of operation, and invalidity/withdrawal consequences for misrepresentation, unapproved amendments or failure to comply.
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.
Tax incentive eligibility for industrial parks confirmed, conditioned on infrastructure thresholds, minimum units, and compliance requirements.
Central Government notifies the undertaking of M/s. Rajasthan State Industrial Development & Investment Corporation Limited, Jaipur, as an industrial park under clause (iii) of sub-section (4) of section 80-IA, subject to annexure terms specifying location, area, allocable industrial and commercial proportions, minimum units (37), investment and infrastructure requirements, minimum infrastructure expenditure thresholds, a single-unit occupancy cap of fifty percent, separate regulatory approvals, operator continuity for benefit eligibility, notification requirements on transfer of operation, and invalidity/withdrawal consequences for misrepresentation, unapproved amendments or failure to comply.
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