Industrial Park (Amendment) Scheme, 2008 - 76/2008- - Income Tax

Extract

Industrial Park (Amendment) Scheme, 2008 NOTIFICATION NO. 76/2008 DATED 2-7-2008 S.O. 1605(E) - 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) , the Central Government hereby makes the following amendments to the Industrial Park Scheme, 2008 , namely:- 1. (1) This Scheme may be called the Industrial Park (Amendment) Scheme, 2008. (2) It shall come into force on the date of its publication in the Official Gazette. 2. In the Industrial Park Scheme, 2008 , (i) in para (2), - (a) clause (d) shall be omitted; and (b) for clause (j), the following clause shall be substituted, namely:- '(j) industrial activity means - (a) manufacturing activity as defined in section D of the National Industrial Classification, 2004 Code, issued by the Central Statistical Organisation, Department of Statistics; (b) research and experimental development on natural sciences and engineering as defined in section K, division 73, group 731 of the National Industrial Classification, 2004 Code, issued by the Central Statistical Organisation, Department of Statistics; (c) development of computer software; and (d) information technology enabled products or services as notified vide notification number S.O 890(E), dated the 26 th September, 2000 for the purposes of sections 10A , 10B and 80HHE of the Income-tax Act, 1961;'; (ii) in para 4,- (a) for clause (2), the following clause shall be substituted, namely:- (2) The area allocated or to be allocated to industrial units shall not be less than seventy five per cent of the allocable area; ; (b) after clause (2), the following clause shall be inserted, namely:- (2A) The area allocated or to be allocated for commercial activity shall not be more than ten percent of the allocable area; ; (c) for clause (5), the following clause shall be substituted, namely:- (5) The minimum constructed floor area shall not be less than 15,000 square meters; ; (d) for clause (8), the following clause shall be substituted, namely:- (8) Industrial units shall only undertake activities defined in clause (j) of para (2). ; (iii) in FORM IPS - I, in para 3.VI, in clause (h), for the words and figures National Classification, 2004 Code , the words and figures National Industrial Classification, 2004 Code shall be substituted. [F.No.149/278/2006-TPL]

44/2015 - Dated: 8-5-2015 - Income Tax - U/s. 80-IA of the IT Act, 1961 - Deductions - Profits and gains from industrial infrastructure undertakings, etc.
02/2015 - Dated: 8-1-2015 - Income Tax - Deductions - In Respect of Profits and Gains from Industrial Undertakings, or Enterprises Engaged In Infrastructure Development
14/2014 - Dated: 13-3-2014 - Income Tax - U/S. 80-IA IT Act, 1961 - DEDUCTIONS - PROFITS AND GAINS FROM INDUSTRIAL INFRASTRUCTURE UNDERTAKINGS
48/2012 - Dated: 6-11-2012 - Income Tax - Deduction u/s 80-IA - Notifies M/s. India Land and Properties Pvt. Ltd. having its registered address at Plot No. 14, 3rd Main Road, Ambattur Industrial Estate, Chennai, has developed an Industrial Park at Indian Land Tech Park Tower AB and Tower C At Survey No. 195 part, 196 part, 197 part, 198 part, 199 part and 200 part of Mannurpet Village and 6 part, 7 part, 8 part and 10 part, of Athipet Village, Village Mannurpet and Athipet, Taluka Ambattur, District Thiruvallur, Tamil Nadu
47/2012 - Dated: 6-11-2012 - Income Tax - Deduction u/s 80-IA - Notifies M/s. Ferani Hotels Pvt. Ltd. having its registered address at B, 2nd Floor, 623 Linking Road, Khar (W), Mumbai, has developed an Industrial Park at Bldg. Nos. 1, 4, 11, 14 & 21, 827A/4A(pt.), Malad, Mumbai Suburban District, Maharashtra
11/2011 - Dated: 24-2-2011 - Income Tax - M/s. Indo-Global Infrastructure & Utility Services Pvt. Ltd. Notified as an industrial park for the purposes of Section 80-IA(4).
81/2010 - Dated: 26-10-2010 - Income Tax - Deductions in Profits and gains from industrial infrastructure undertakings, etc. - Section 80-IA of the Income-tax Act, 1961
10/2010 - Dated: 19-2-2010 - Income Tax - 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 - Kolte Patil Developers Ltd. notified u/s 80-IA(4)(iii)