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    <title>Section 80-IA(4)(iii) of the Income-tax Act, 1961 - Deductions - In respect of profits and gains from industrial undertakings, etc., in certain cases - Notified undertaking which develops, operates and maintains an industrial park</title>
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    <description>Notification designates M/s. Cyber Park Development &amp; Construction Limited as an approved industrial park operator for tax deduction purposes, specifying permitted activities, area allocation, minimum unit count, project commencement, and investment thresholds. Entitlement to deductions is conditional on meeting infrastructure expenditure minima, unit occupancy requirements, continued operation by the operator, separate statutory approvals for investments, and adherence to approval terms; misinformation, nondisclosure, transfer without notification, delayed commencement beyond the allowed period, or unapproved project amendments may invalidate approval.</description>
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      <description>Notification designates M/s. Cyber Park Development &amp; Construction Limited as an approved industrial park operator for tax deduction purposes, specifying permitted activities, area allocation, minimum unit count, project commencement, and investment thresholds. Entitlement to deductions is conditional on meeting infrastructure expenditure minima, unit occupancy requirements, continued operation by the operator, separate statutory approvals for investments, and adherence to approval terms; misinformation, nondisclosure, transfer without notification, delayed commencement beyond the allowed period, or unapproved project amendments may invalidate approval.</description>
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