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    <title>Eligibility of Industrial Parks and Special Economic Zones for benefits under section 80-IA(4)(iii)</title>
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    <description>Eligibility for benefits under section 80-IA(4)(iii) is confined to an undertaking that begins to develop, develop and operate, or maintain and operate an industrial park within the prescribed period. The undertaking and the industrial park must be notified by the Central Government under the Industrial Park Scheme, 2008, and the undertaking must continue to satisfy the conditions laid down in that scheme.</description>
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      <description>Eligibility for benefits under section 80-IA(4)(iii) is confined to an undertaking that begins to develop, develop and operate, or maintain and operate an industrial park within the prescribed period. The undertaking and the industrial park must be notified by the Central Government under the Industrial Park Scheme, 2008, and the undertaking must continue to satisfy the conditions laid down in that scheme.</description>
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