For the purpose of Section 80IA(4)(iii) - Industrial Part of M/s. Rajasthan State Industrial Development & Investment Corporation Limited, Jaipur notified - 028/2007 - Income Tax Act, 1961
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Industrial park tax benefit eligibility conditioned on meeting prescribed infrastructure, unit, approval and compliance requirements. Central Government notifies the undertaking developed and operated by M/s. Rajasthan State Industrial Development & Investment Corporation Limited, Jaipur as an Industrial Park for the purposes of clause (iii) of sub-section (4) of section 80-IA, subject to annexed terms: specified location, area, allocable industrial and commercial percentages, minimum number of units, investment and infrastructure thresholds, operational continuity by the applicant, mandatory statutory approvals, limits on single-unit occupancy, fresh approval if commencement is delayed, and invalidation or withdrawal for misinformation, nondisclosure, amendment without approval, or non-compliance.
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Provisions expressly mentioned in the judgment/order text.
Industrial park tax benefit eligibility conditioned on meeting prescribed infrastructure, unit, approval and compliance requirements.
Central Government notifies the undertaking developed and operated by M/s. Rajasthan State Industrial Development & Investment Corporation Limited, Jaipur as an Industrial Park for the purposes of clause (iii) of sub-section (4) of section 80-IA, subject to annexed terms: specified location, area, allocable industrial and commercial percentages, minimum number of units, investment and infrastructure thresholds, operational continuity by the applicant, mandatory statutory approvals, limits on single-unit occupancy, fresh approval if commencement is delayed, and invalidation or withdrawal for misinformation, nondisclosure, amendment without approval, or non-compliance.
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