For the purpose of Section 80IA(4)(iii) - Industrial Part of M/s. Rajasthan State Industrial Development & Investment Corporation Limited, Jaipur notified - 145/2007 - Income Tax Act, 1961
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Industrial Park designation under Section 80IA(4)(iii) enables tax benefit eligibility subject to specified compliance conditions. Notification designates M/s. Rajasthan State Industrial Development & Investment Corporation Limited's undertaking as an Industrial Park under Section 80IA(4)(iii), subject to terms requiring specified allocable area and unit numbers, minimum infrastructure investment thresholds, defined infrastructure components, limits on single-unit occupancy, continued operation by the undertaking, separate statutory approvals, procedures for transfer of operation, and invalidation or withdrawal of approval for misstatement, nondisclosure, delay beyond one year, 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 designation under Section 80IA(4)(iii) enables tax benefit eligibility subject to specified compliance conditions.
Notification designates M/s. Rajasthan State Industrial Development & Investment Corporation Limited's undertaking as an Industrial Park under Section 80IA(4)(iii), subject to terms requiring specified allocable area and unit numbers, minimum infrastructure investment thresholds, defined infrastructure components, limits on single-unit occupancy, continued operation by the undertaking, separate statutory approvals, procedures for transfer of operation, and invalidation or withdrawal of approval for misstatement, nondisclosure, delay beyond one year, or non-compliance.
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