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of <h1>Industrial Park in Bangalore Gets Tax Benefits Under Section 80IA(4)(iii) for Infrastructure Investment and Compliance.</h1> The Central Government has notified an industrial park developed by a construction company in Bangalore under Section 80IA(4)(iii) of the Income-tax Act, 1961. The park, located on Banerghatta Road, spans 9.03 acres and is designated for industrial activities such as manufacturing computers, software development, and consultancy services. The project requires a minimum investment of 50% in infrastructure development. The company must maintain the park to avail tax benefits and adhere to specific conditions, including restrictions on unit occupancy and necessary approvals. Any project plan amendments or non-compliance may invalidate the approval.
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