For the purpose of Section 80IA(4)(iii) - Industrial Part of M/s. Golflinks Software Park Private Limited, Bangalore notified - 328/2006 - Income Tax Act, 1961
📋
Contents
Cases Cited
Referred In
Notifications
Circulars
Forms
Manuals
Acts
Rules & Regulations
Case Laws New
Ref Provisions New
Plus +
Source NTF
Summary
Similar
Note
Bookmark
Share
✓ Copied successfully !
Print
Print Options
For full text, please login
Login to TaxTMI
Verification Pending
The Email Id has not been verified. Click on the link we have sent on
Industrial park notification: tax benefits conditional on compliance and required unit occupancy for Golflinks park. The Central Government notifies the undertaking of M/s. Golflinks Software Park Private Limited as an industrial park under clause (iii) of sub section (4) of section 80 IA, subject to specified terms: approved location and area, permitted activities, allocable area percentages, minimum number of industrial units, and investment commitments. Tax benefits are contingent on compliance with infrastructure investment thresholds, occupancy limits for single units, commencement within the stated period or fresh approval if delayed, continued operation by the developer, required statutory and foreign investment approvals, and adherence to project plan and disclosure requirements, with invalidation and withdrawal possible for noncompliance.
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 notification: tax benefits conditional on compliance and required unit occupancy for Golflinks park.
The Central Government notifies the undertaking of M/s. Golflinks Software Park Private Limited as an industrial park under clause (iii) of sub section (4) of section 80 IA, subject to specified terms: approved location and area, permitted activities, allocable area percentages, minimum number of industrial units, and investment commitments. Tax benefits are contingent on compliance with infrastructure investment thresholds, occupancy limits for single units, commencement within the stated period or fresh approval if delayed, continued operation by the developer, required statutory and foreign investment approvals, and adherence to project plan and disclosure requirements, with invalidation and withdrawal possible for noncompliance.
Full Summary is available for active users!
Note: It is a system-generated summary and is for quick reference only.