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of <h1>Industrial Park Scheme 2008: Tax Benefits for Parks with 30+ Units, 90% Industrial Use, and Compliance Reporting.</h1> The Industrial Park Scheme, 2008, established under the Income-tax Act, 1961, outlines the framework for developing industrial parks. It applies to undertakings involved in developing, operating, or maintaining such parks. The scheme mandates specific criteria for approval, including a commencement date between April 1, 2006, and March 31, 2009, a minimum of 30 industrial units, and at least 90% of the allocable area dedicated to industrial use. Tax benefits are contingent upon meeting these criteria and obtaining notification from the Central Board of Direct Taxes. The scheme also requires separate accounting and annual reporting for compliance.
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