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For the purpose of Section 80IA(4)(iii) - Industrial Part of M/s. Subramanya Construction & Development Company Limited, Bangalore notified - 152/2006 - Income Tax Act, 1961
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Industrial park notification designates undertaking as eligible for section 80IA benefits subject to specified investment, unit and compliance conditions Notification under Section 80 IA(4)(iii) designates Subramanya Construction & Development Company Limited's undertaking as an industrial park eligible for tax benefits, subject to conditions: 9.03 acres allocated 100% for industrial use; minimum four units; permitted activities including manufacture of computers and software services; infrastructure investment thresholds (minimum 50% of project cost, 60% where built up industrial space provided); no single unit to occupy more than fifty percent of allocable area; tax benefits available only after minimum units locate; operator must continue to operate; transfers and delays require specified approvals and intimation; noncompliance risks invalidation or withdrawal of approval.
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Industrial park notification designates undertaking as eligible for section 80IA benefits subject to specified investment, unit and compliance conditions
Notification under Section 80 IA(4)(iii) designates Subramanya Construction & Development Company Limited's undertaking as an industrial park eligible for tax benefits, subject to conditions: 9.03 acres allocated 100% for industrial use; minimum four units; permitted activities including manufacture of computers and software services; infrastructure investment thresholds (minimum 50% of project cost, 60% where built up industrial space provided); no single unit to occupy more than fifty percent of allocable area; tax benefits available only after minimum units locate; operator must continue to operate; transfers and delays require specified approvals and intimation; noncompliance risks invalidation or withdrawal of approval.
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