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    <title>SECTION 80-IA OF THE INCOME-TAX ACT, 1961 - DEDUCTIONS - PROFITS AND GAINS FROM INFRASTRUCTURE DEVELOPMENT UNDERTAKINGS - NOTIFIED UNDERTAKING UNDER SECTION 80-IA(4)</title>
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    <description>The Central Government has framed the Industrial Park Scheme, 2002, notifying industrial parks as undertakings eligible for statutory tax deductions on profits and gains from infrastructure development undertakings, subject to the scheme&#039;s eligibility and compliance conditions.</description>
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      <description>The Central Government has framed the Industrial Park Scheme, 2002, notifying industrial parks as undertakings eligible for statutory tax deductions on profits and gains from infrastructure development undertakings, subject to the scheme&#039;s eligibility and compliance conditions.</description>
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