Press Release

Release dated 14 12 2010 1

What this is

Press Release was issued by the Central Board of Direct Taxes on 14 December 2010. Its subject is Release dated 14 12 2010 1.

What it does

Publishes the list of industrial parks notified for the deduction under clause (iii) of sub-section (4) of section 80-IA from 16 September 2010 to the date of the release. Three parks are listed: one at Ramol, Daskroi, Ahmedabad developed by Shyam Developers, notified on 22 September 2010 by Notification No. 73/2010; the Marathon Nextgen Innova Building at Lower Parel, Mumbai developed by Marathon Nextgen Realty Limited, notified on 11 October 2010 by Notification No. 78/2010; and a park at Plot Nos. C-28 and C-29, Sector-62, Noida developed by Noida Cyber Park Private Limited, notified on 26 October 2010 by Notification No. 81/2010.

Why it was issued

It is a periodic publication of parks notified in the stated window; no reason is recorded.

Who it reaches

Developers of the three notified industrial parks
Undertakings claiming deduction under clause (iii) of sub-section (4) of section 80-IA
Occupiers relying on a park's notified status

The provisions it speaks to

Left, the provision of the Income-tax Act, 1961 as the instrument itself names it. Right, the section of the Income-tax Act, 2025 that the department’s own concordance maps it to — which is where the same ground is now covered.

Under the 1961 Act	Now
s.80	s.121, s.138, s.139, s.140, s.141, s.142, s.143

The instrument, as the Board published it

The words below are the department’s own, reproduced from its published text. Where the department’s copy carried a publisher’s notes after the instrument, those are not reproduced.

INCOME-TAX ACT
CIRCULAR/PRESS NOTE
Section 80-IA(4)(iii) of the Income-tax Act, 1961 - Deductions - Profits and gains from Industrial Infrastructure Undertakings, etc. - List of notified Industrial Parks from 16-9-2010 till date
PRESS RELEASE DATED 14-12-2010

S. No

State

Location of industrial park

Name of developer

Date of notification

1.

Ahmedabad

Industrial Park at Plot Nos. 75/1 +75/2/1, [O.P. No. 89/1, 91 to 94 + 95/1 + 97 FP No. 89/1 + (91 to 94 + 95/1 + 97/1), TP No. 107 [RAMOL], S. No. 636/1, 636/2 (638 + 639 + 640 + 641 + 642/A/P) + 644,] RAMOL Daskroi Ahmedabad, Gujarat

Shyam Developers, Isanpur, Ahmedabad, Gujarat

22.9.2010

(Notification No. 73/2010)

2.

Mumbai

Marathon Nextgen Innova Building (Building No. 7) Survey No. CS No 2/142 Opp. Peninsula Corporate Park Off, Ganpatrao Kadam Marg. Lower Parel (West), Mumbai 400013

Marathon Nextgen Realty Ltd., Mumbai

11.10.2010

(Notification No. 78/2010)

3.

Noida

Plot No. C-28&29, Sector-62, Noida

M/s Noida Cyber Park Pvt. Ltd., 18, Rouse Avenue, Kotla Lane, New Delhi- 110 002

26.10.2010

(Notification No. 81/2010)

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What to watch

The notification, not this release, is what confers the status - each entry carries its own notification number and date, and that is the document to cite.
The list covers only what was notified between 16 September 2010 and the date of the release; a park notified outside that window will not appear here.
Notification of the park does not by itself carry the deduction, which remains subject to the conditions of section 80-IA.

Where you meet it

When establishing that an industrial park was duly notified for a section 80-IA claim, or when checking a developer's or occupier's entitlement for that period.

On the same provision

Other instruments in this library that name the same provision of the 1961 Act. They are not necessarily still operative, and a later one may have replaced an earlier one without saying so.

Notification No. 53/2025 [F. No. 370142/16/2025-TPL] / GSR 356(E) — Ministry of Finance 30 May 2025
Notification No. 50/2025 [F. No. 370142/14/2025-TPL] / GSR 352(E) — [भाग II—खण् ड 3(i)] भारत का रािपत्र : असाधारण 3 29 May 2025
Notification No. 51/2025 [F. No. 370142/17/2025-TPL] / GSR 353(E) — [भाग II—खण् ड 3(i)] भारत का रािपत्र : असाधारण 3 29 May 2025
Circular No. 13/2023 — Condonation of delay under clause (b) of sub-section (2) of section 119 of the Income-tax Act, 1961 for returns of incom 26 July 2023
Notification No. 72/2020 [F. No.178/111/2009-ITA-1]/ SO 3035(E) — Ministry of Finance 8 September 2020
Notification No. 29/2019/ F.No. 178/8/2015-ITA-I]/SO 1465(E) — Ministry of Finance 28 March 2019

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A circular binds the department, not you and not a court. The Board issues a circular to its own officers. An assessee may hold the department to a circular that helps him; the department cannot hold an assessee to one that hurts him, and the Tribunal and the courts decide the law for themselves.

Source: the Income Tax Department’s own published text — its page for this instrument.