For the purpose of Section 80IA(4)(iii) - Industrial Part of M/s. Rajasthan State Industrial Development & Investment Corporation Limited, Jaipur notified - 173/2006 - Income Tax Act, 1961
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Industrial park notification grants conditional tax benefits subject to infrastructure standards, unit thresholds, approvals and ongoing compliance. Central Government notifies the Industrial Park at Singhana, developed and to be operated by M/s. Rajasthan State Industrial Development & Investment Corporation Limited, Jaipur, as an industrial park for clause (iii) of sub-section (4) of section 80-IA, subject to conditions: specified location, area, manufacturing scope, 100% allocable industrial area, minimum 30 units, infrastructure expenditure thresholds, defined infrastructure components, unit area cap, separate statutory approvals for FDI, tax benefits only after minimum units locate, promoter to operate park during benefit period, and invalidation or withdrawal provisions for misinformation, delay, unapproved amendments or noncompliance.
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Provisions expressly mentioned in the judgment/order text.
Industrial park notification grants conditional tax benefits subject to infrastructure standards, unit thresholds, approvals and ongoing compliance.
Central Government notifies the Industrial Park at Singhana, developed and to be operated by M/s. Rajasthan State Industrial Development & Investment Corporation Limited, Jaipur, as an industrial park for clause (iii) of sub-section (4) of section 80-IA, subject to conditions: specified location, area, manufacturing scope, 100% allocable industrial area, minimum 30 units, infrastructure expenditure thresholds, defined infrastructure components, unit area cap, separate statutory approvals for FDI, tax benefits only after minimum units locate, promoter to operate park during benefit period, and invalidation or withdrawal provisions for misinformation, delay, unapproved amendments or noncompliance.
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