For the purpose of Section 80IA(4)(iii) - Industrial Part of M/s. Rajasthan State Industrial Development & Investment Corporation Limited, Jaipur notified - 183/2007 - Income Tax Act, 1961
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Industrial park notification grants tax-benefit eligibility to a growth centre subject to infrastructure, occupancy and compliance conditions. Notification designates the undertaking of M/s. Rajasthan State Industrial Development & Investment Corporation Limited, Jaipur, as an Industrial Park at Parbatsar and makes the Growth Centre eligible for tax benefits under Section 80-IA(4)(iii) subject to specified annexed conditions: minimum infrastructure expenditure thresholds, defined infrastructure components, limits on single-unit area occupation, requirement to obtain regulatory approvals, minimum unit occupancy for tax benefit entitlement, continuance of operation by the notifying undertaking, fresh approval if commencement is delayed beyond one year, transfer intimation requirements, and invalidity or withdrawal of approval for misinformation, undisclosed material facts, unauthorized amendments or non-compliance.
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 grants tax-benefit eligibility to a growth centre subject to infrastructure, occupancy and compliance conditions.
Notification designates the undertaking of M/s. Rajasthan State Industrial Development & Investment Corporation Limited, Jaipur, as an Industrial Park at Parbatsar and makes the Growth Centre eligible for tax benefits under Section 80-IA(4)(iii) subject to specified annexed conditions: minimum infrastructure expenditure thresholds, defined infrastructure components, limits on single-unit area occupation, requirement to obtain regulatory approvals, minimum unit occupancy for tax benefit entitlement, continuance of operation by the notifying undertaking, fresh approval if commencement is delayed beyond one year, transfer intimation requirements, and invalidity or withdrawal of approval for misinformation, undisclosed material facts, unauthorized amendments or non-compliance.
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