Income derived from letting out of property to the tenants - ...

Case Laws Income Tax

July 15, 2020

Income derived from letting out of property to the tenants - Industrial park / SEZ unit - in the case of an undertaking which develops, develops and operates or maintains and operates an industrial park/SEZ notified in accordance with the scheme framed and notified by the Government, the income from letting out the premises / developed space along with other facilities in an industrial park/SEZ is to be charged to tax under the head 'Profits and Gains of Business'.

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Income derived from letting out of property to the tenants - ...

Case Laws Income Tax

July 15, 2020

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