Rule – 18BBE, Computation of profits of certain activities forming integral part of a highway project for the purpose of section 80-IA
March 19, 2018
Rule – 18D, Prescribed authority for approval of companies carrying on scientific research and development
March 19, 2018

Rule – 18C, Eligibility of Industrial Parks 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, 9[2011].

(2) The undertaking and the Industrial Park shall be notified10 by the Central Government under the Industrial Park Scheme, 2008.

(3) The undertaking shall continue to fulfil the conditions envisaged in the Industrial Park Scheme, 2008.]

Reference: www.incometaxindia.gov.in

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