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    <description>Notification designates the Rajasthan State Industrial Development &amp; Investment Corporation Limited&#039;s Sriganganagar undertaking as an industrial park eligible for income tax benefits under clause (iii) of sub section (4) of section 80IA, subject to terms including specified area and unit thresholds, minimum infrastructure expenditure (50% of project cost or 60% if built up space provided), a cap preventing any single unit occupying more than 50% of allocable industrial area, separate statutory approvals for foreign investment, tax benefits contingent on minimum units being located, continued operation by the developer, requirements for transfer intimation, and invalidation for misinformation or unauthorised amendments.</description>
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