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    <title>U/s. 80-IA of the IT Act, 1961 - Deductions - Profits and gains from industrial infrastructure undertakings, etc.</title>
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    <description>Approval recognises M/s Dosti Corporation (Pinnacle) industrial park as an approved undertaking for tax deductions under the industrial park scheme effective from the date of commencement, subject to Industrial Park Scheme, 2008 and annexure terms. Eligibility requires minimum constructed area, majority allocable area for industrial use, limited commercial area, and a prescribed minimum number of industrial units; associated-enterprise units count as one unit and area occupancy limits apply. The approval is non-transferable, requires separate accounts, timely tax returns, annual reporting, and is withdrawable for misinformation, unapproved amendments, non-compliance, or duplicate approvals.</description>
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