Rule 18C - Eligibility of Industrial Parks and Special Economic Zones for benefits under section 80-IA(4)(iii) - Income-tax Rules, 1962

Extract

1 [ Eligibility of Industrial Parks and Special Economic Zones for benefits under section 80-IA(4)(iii) . 18C . (1) The undertaking shall begin to develop, develop and operate or maintain and operate an industrial park any time during the period beginning on the 1st day of April, 2006, and ending on the 31st day of March, 2 [ 2011 ]. (2) The undertaking and the Industrial Park shall be notified by the Central Government under the Industrial Park Scheme, 2008. (3) The undertaking shall continue to fulfill the conditions envisaged in the Industrial Park Scheme, 2008.] ---------------------------------- Notes : 1. Has been substituted vide Notification No. 2/2008 dated 8/1/2008 before it was read as, (1) The undertaking shall begin to operate an industrial park during the period beginning on the 1st day of April, 1997, and ending on the 31st day of March, 2002. [(1A) The undertaking shall begin to develop or develop and operate or maintain and operate a special economic zone any time during the period beginning on the 1st day of April, 2001 and ending on 31st day of March, 2006.] (2) The undertaking shall be duly approved by the Ministry of [Commerce and] Industry in the Central Government under the scheme for industrial park [or Special Economic Zones] notified by that Ministry. (3) The undertaking shall continue to fulfil the conditions envisaged in the scheme. (4) On approval under sub-rule (2), the Central Board of Direct Taxes, shall notify industrial parks for benefits under section 80-IA. 2 . for the figures 2009 , the figures 2011 substituted vide notification no. 38/2010 dated 21-5-2010

29/2019 - Dated: 28-3-2019 - Income Tax - Approval of the Government of India has been accorded for setting up of an industrial park by M/s Romell Real Estate Pvt. Ltd.
23/2019 - Dated: 19-3-2019 - Income Tax - Amendment in Notification No. 17/2012 dated 11th May 2012
121/2016 - Dated: 26-12-2016 - Income Tax - M/s. Devraj Infrastructures Ltd. Notified as an industrial park for the purposes of Section 80-IA(4)
20/2016 - Dated: 21-3-2016 - Income Tax - M/s. Ascendas IT Park (Chennai) Ltd. Notified as an industrial park for the purposes of Section 80-IA(4)
22/2014 - Dated: 27-3-2014 - Income Tax - Approval to the undertaking being developed and being maintained and operated by M/s Creative Infocity Ltd., Gandhinagar at Gujarat.
1/2013 - Dated: 8-1-2013 - Income Tax - Section 80-IA, Sub-clause (iii) of sub-section (4) of the Income-tax Act, 1961 - Deductions - In respect of profits and gains from Industrial Undertakings, or Enterprises Engaged in Infrastructure Development, etc.
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
17/2012 - Dated: 11-5-2012 - Income Tax - U/s. 80-IA of the IT Act, 1961 - Deductions - Profits and gains from industrial infrastructure undertakings, etc.
13/2012 - Dated: 22-3-2012 - Income Tax - U/S. 80-IA IT Act, 1961 - DEDUCTIONS - PROFITS AND GAINS FROM INDUSTRIAL INFRASTRUCTURE UNDERTAKINGS,
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
78/2010 - Dated: 11-10-2010 - Income Tax - Section 80-IA(4)(iii) - Eligible projects or schemes - Industrial Park Scheme, 2008
73/2010 - Dated: 22-9-2010 - Income Tax - Profits and gains from industrial infrastructure undertakings, etc., purpose of clause (iii) of sub-section (4) of Section 80-IA of the Income-tax Act, 1961
66/2010 - Dated: 28-7-2010 - Income Tax - Profits and gains from industrial infrastructure undertakings, etc., purpose of clause (iii) of sub-section (4) of Section 80-IA of the Income-tax Act, 1961
54/2010 - Dated: 15-7-2010 - Income Tax - Profits and gains from industrial infrastructure undertakings, etc., purpose of Section 80-IA of the Income-tax Act, 1961
47/2010 - Dated: 9-7-2010 - Income Tax - Profits and gains from industrial infrastructure undertakings, etc. purpose of Section 80-IA of the Income-tax Act, 1961
38/2010 - Dated: 21-5-2010 - Income Tax - Income-tax (Fifth Amendment) Rules, 2010
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)
002/2008 - Dated: 8-1-2008 - Income Tax - Income-tax (First Amendment) Rules, 2008
183/2002 - Dated: 23-7-2002 - Income Tax - Income-tax (16th Amendment), Rules, 2002
S.O. 100(E) - Dated: 24-1-2002 - Income Tax - The Central Government makes the following scheme to develop, operate and maintain special economic zones for the period beginning on the 1st day of April, 2001
S.O. 85(E) - Dated: 31-1-2001 - Income Tax - Income-tax (1st Amendment) Rules, 2001
SO 193E - Dated: 30-3-1999 - Income Tax - Central Government makes Industrial Park/Industrial Model Town Scheme u/s 80I-A