TaxTMI 
TaxTMI 
Deductions - In Respect of Profits and Gains from Industrial Undertakings, or Enterprises Engaged In Infrastructure Development
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....) Notification No. 02/2015 New Delhi, the 8th day of January, 2015 INCOME-TAX S.O. (E) - Whereas the Central Government in exercise of the powers conferred by clause (iii) of sub-section (4) of section 80-IA of the Income-tax Act, 1961(43 of 1961)(hereinafter referred to as the Act), has framed and notified a scheme for industrial park, by the notifications of Government of India vide number....
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....he Industrial Park located at Village Chargalia, Jail Camp, Sitarganj, Udham Singh Nagar, Rudrapur, Uttarakhand, 262605 for the purposes of the said clause (iii) subject to the terms and conditions mentioned in the annexure to the notification. ANNEXURE The terms and conditions on which the approval of the Government of India has been accorded for setting up of an industrial park by M/s. Eldeco....
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....ficate furnished by the undertaking and issued by the State Infrastructure and Industrial Development Corporation of Uttarakhand Ltd. 3. The industrial park should be owned by only one undertaking. 4. The tax benefits under the Act will be available to the undertaking only after minimum number of thirty units are located in the Industrial Park. For the purpose of computing the minimum number o....
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....his notification. 8. The Industrial units located in the industrial park shall undertake only those activities as specified in Industrial Park Scheme, 2008. 9. The undertaking must keep separate books of account for the industrial park and must file its income tax returns by the due date to the Income-tax department. 10. The notification will be invalid and M/s. Eldeco SIDCUL Industrial Park....