https://www.taxtmi.com/acts?id=8113 The Scheme defines industrial activity to include manufacturing, research and experimental development, software development and notified ITES; an industrial unit must be a distinct tax assessable entity with a separate PAN, located in the industrial park and carrying out industrial activity. The industrial park is developed plots or built space with common facilities and quality infrastructure for units; allocable area excludes space for common/infrastructure facilities; date of commencement depends on completion/occupation certificates; undefined terms take their meanings from the Income tax Act. en-us Fri, 11 Jan 2008 11:33:27 +0530 Sat, 05 Jul 2008 09:37:03 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=8113 The Scheme defines industrial activity to include manufacturing, research and experimental development, software development and notified ITES; an industrial unit must be a distinct tax assessable entity with a separate PAN, located in the industrial park and carrying out industrial activity. The industrial park is developed plots or built space with common facilities and quality infrastructure for units; allocable area excludes space for common/infrastructure facilities; date of commencement depends on completion/occupation certificates; undefined terms take their meanings from the Income tax Act. Act-Rules Direct Taxes Fri, 11 Jan 2008 11:33:27 +0530 https://www.taxtmi.com/acts?id=8113