Income tax exemption for industrial areas: specified Uttaranchal localities added to the notified list, with state designation condition. The notification amends the Schedule to include specified industrial estates and areas in Uttaranchal as notified Industrial Areas eligible for income tax exemption, listing detailed localities by district and plot identifiers. The amendment takes effect on publication, except for listed estates or areas not yet designated by the State Government, for which effect is deferred until the State Government notifies or designates them.
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Provisions expressly mentioned in the judgment/order text.
Income tax exemption for industrial areas: specified Uttaranchal localities added to the notified list, with state designation condition.
The notification amends the Schedule to include specified industrial estates and areas in Uttaranchal as notified Industrial Areas eligible for income tax exemption, listing detailed localities by district and plot identifiers. The amendment takes effect on publication, except for listed estates or areas not yet designated by the State Government, for which effect is deferred until the State Government notifies or designates them.
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