In the context of IT/ITES Policy-2009, the Information Technology industry consists of IT Software, IT Hardware, and IT Enabled services as defined below:

1. IT Software:

IT Software is defined as any representation of instruction, data, sound or image, including source code or object code, recorded in machine readable form and capable of being manipulated to providing interactivity to a user with the means of a computer.

2. IT Hardware:

IT Hardware covers products as notified by Directorate of Industries from time to time. An indicative list is at Schedule A.

3. IT enabled Services:

IT enabled services will be as specified by the Central Board of Direct Taxes (CBDT) under section 10TA of the Income Tax Act from time to time and are as below:

• Back-office Operations
• Call Centers
• Content Development or Animation
• Data Processing
• Engineering and Design
• Geographic Information System Services
• Human Resource Services
• Insurance Claim Processing
• Legal Databases
• Medical Transcription
• Payroll
• Remote Maintenance
• Revenue Accounting
• Support Centers
• Website Services
• Translation Services
• Data Search integration & Analysis
• Remote Education
• Clinical database management services

Following is the eligibility criteria forsetting up of an IT Park:

Private/Public/Joint sector or any person who fulfill the above criteria can set up an IT Park.

Yes; Foreign Companies also set up an IT Park.

For getting LOI to IT Park,developer has to applyin prescribed application form along with following documents.

1. Partnership deed with Firm Registration Certificate in case of partnership firm or certified Copy of Certificate of Incorporation and Memorandum & Articles of Association in case of a company.
2. Documents regarding land (7/12 extract, Index-II or Form 8-A). In case where the applicant is not owner of the land, then copy of agreement with the owner of land and proof of ownership of the land.
3. Original copy of challan of ₹ 5000/- paid through RBI.
4. Zone confirmation certificate from concerned Asst. Director, Town Planning/ Approved Building plan from the competent authority for IT user/ Intimation of Disapproval (IOD) (from Municipal Corporation of Greater Mumbai)/ Permission for commencement of building construction issued by the competent authority.
5. Supporting documents like letters from concerned agencies for supply of electric power, dedicated feeder line, last mile internet connectivity, stand-by power by DG set, etc.
6. Affidavit in prescribed format duly notarized / executed before Executive Magistrate on ₹ 100/- stamp paper.
7. Certificate from registered architect indicating distribution of BUA to be used/utilized for IT/ITES activities, support service sector with name of the developer and location of the IT Park with architect's registration number & seal.
8. Project Report along with C. A. Certificatein respect of net worth.

If developer is unable to complete project within 5 years from the date of issue of LOI, then developer has to apply for getting de-novo LOI in prescribed format with following documents:

1. Copy of LOI & extension orders.
2. Original copy of challan of ₹ 5000/- paid through RBI.
3. Approved Building Plan / IOD - Intimation of Dis-approval / Commencement Certificate / Occupation Certificate.
4. Certificate from registered architect indicating distribution of BUA to be used/utilized for IT/ITES, support service sector with name of the developer and location of IT Park with architect's registration no. & seal.
5. Supporting documents like letters from concerned agencies for supply of electric power, dedicated feeder line, last mile internet connectivity, stand-by power by DG set, etc.
6. Affidavit as per prescribed format duly notarized/executed before Executive Magistrate on ₹ 100/- stamp paper.

After obtaining Building Completion Certificate / Occupation Certificate from Planning Authority and after more than 50% of the total built up area is occupied by IT/ITES units then developer has to apply for getting permanent registration for the IT Park.

1. Registration based on LOI:

Application form in prescribed format duly filled alongwith following documents:

1. Building Completion Certificate/ Occupancy Certificate.
2. Original copy of challan of ₹ 5000/- paid through RBI
3. Certificate from registered architect indicating distribution of BUA to be used/utilized for IT/ITES activities,support services with name of the developer and location of the IT Park with architect's registration no. & seal.
4. Supporting documents like letters from concerned agencies for supply of electric power, dedicated feeder line, last mile internet connectivity, stand-by power by DG set, etc
5. Copy of LOI/ Registration obtained from competent authority.
6. Affidavit prescribed format as per duly notaries on ₹ 100/- stamp paper.
2. Following Documents required for Direct Registration:
1. Application form duly fill up in prescribed format.
2. (Building Completion Certificate)/(Occupancy Certificate).
3. Original copy of challan of ₹ 5000/- paid through RBI.
4. Certificate from registered Architect indicating distribution of BUA to be used/utilized for IT/ITES activities, support services with name of the developer and location of IT Park with architect's registration no. & seal.
5. Supportingdocuments like letters from concerned agencies for supply of electric power, dedicated feeder line, last mile internet connectivity, stand-by power by DG set, etc.
6. Copy of LOI/ Registration of established units in the park obtained from competent authority alongwith their Index-II.
7. Partnership/constitution(Copy of Certificate of Incorporation & Memorandum & Articles of Association).
8. Documents regarding Land (7/12 extract / Index-II / Form 8-A) Orin case where applicant is not the owner of the land
1. Agreement with owner of the land
2. Letter regarding acquisition of land
9. Affidavit in prescribed format duly notarized / executed before the Executive Magistrate on ₹ 100/- stamp paper.

The developer has to submit six monthly progress reports in the form and manner prescribed by the Directorate of Industries.

1. For getting LOI as an IT unit

For getting LOI as an IT unit, one has to apply in prescribed application form along with following documents to Competent Authority:

1. Affidavit as per prescribed format duly notarized on ₹ 100/- stamp paper
2. EM-Part I / IEM Certificate
3. Employment to Local Persons (ELP-II) Form
4. Partnership constitution deed with firm Registration Certificate or certified copy of Certificate of Incorporation Memorandum & Articles of Association
5. Project Report
2. Documents Required for Registration based on LOI
   1. Copy of LOI / Registration obtained from competent authority
   2. Chartered Accountant's Certificate Turnover of 3 Yrs
   3. EM-Part I / IEM-B Certificate
   4. Form regarding employment of local persons ( ELP-I Form )
   5. Affidavit

Once the IT unit gets Registration, it is entitled to get following Fiscal benefits:

1. The new IT / ITES units in IT SEZs, new IT / ITES units in IT parks in SEZs, and 100 % exporting IT/ITES under registration of STPI or other designated competent authority shall be exempted permanently from paying Electricity Duty.
2. Exempt from payment of Electricity Duty from the date of commencement of production / activity for a period of 10 years for units in IT parks (including IT hardware and Telecom hardware manufacturing units) in A and B areas and for 15 years in other areas of the State classified as per the prevailing Package Scheme of Incentives.
3. New IT/ITES units located in areas other than A and B areas classified as per the Package Scheme of Incentives and established in registered IT Park will be eligible to get power tariff subsidy for 3 years @ ₹ 1/- per unit.
4. IT/ITES units will be supplied power at industrial rates applicable under MERC tariff orders.
5. IT-ITES units (except IT hardware and Telecom Hardware Manufacturing Units) will be allowed in any zone (including residential, no-development, etc).
6. 100% stamp duty exemption to all registered IT-ITES units in C, D, D+, No Industry District areas and low HDI districts as per the PSI 2013.
7. 75% stamp duty exemption to all IT-ITES units in private IT parks (including IT hardware and Telecom Hardware Manufacturing) in A and B areas.
8. 100% stamp duty exemption to all IT-ITES units in public IT parks (including IT hardware and Telecom Hardware Manufacturing) in A and B areas.
9. 100% stamp duty exemption to all IT-ITES units in IT parks in SEZ area in A and B areas.
10. 75% stamp duty exemption on merger, de-merger and reconstruction of IT-ITES units.
11. 75 % stamp duty exemption to assignment leases of IT-ITES units under section 60 and leave and licenses of IT-ITES under section 36 A of the Bombay stamp act 1958.
12. Works contract tax on annual maintenance agreements charged at the minimum rates.
13. IT-ITES units shall be exempt from octroi / entry tax or other cess or tax levied in lieu of these.
14. Property tax shall be levied on IT-ITES units at par with residential rates.
15. VAT on sale of IT products will be charged generally at the minimum floor rate.
16. 50% of the expenditure incurred for certification of CMM Level 2 upwards, IS0 27001 for security & COPC and eSCM certification limited to a maximum of ₹ 5 lakh, will be reimbursed to micro and small scale IT units under Package Scheme of Incentives.

Once the IT Park gets Letter of Intent from concerned authority, it is entitled to get above 100% upto 200% additional FSI over base FSI. Total FSI should not exceed the limit of 3 FSI.

IT Unit:

For granting LOI / Registration to an IT unit, no fee is charged but the unit has to pay service charges of Udyog Setu.

IT Park:

For granting LOI / Registration / Extension or any amendment of LOI and de-novo LOI of IT park, the developer has to pay ₹ 5000/- as processing fees in the prescribed challan to RBI under following head:

“0851 Village & Small Industries 102,
Small Scale Industries
Cottage & Small Industries
0851-002-6”

As per LoI / Registrations to IT/ITES Parks and Units-2009 the following support facilities will be permitted in IT/ITES Parks.

Support services means services provided in relation to conduct of IT / ITES business, which shall exclude:

1. Malls
2. Cinema theatres, public auditoriums and multiplexes
3. Residential apartments for sale to public
4. Showrooms for all types of merchandize except computers and IT related hardware and software
5. Hospitals, nursing homes more than 10 beds
6. Schools, colleges, training institutes(except IT/ITES training institutes) and hostels related to them

The support services admissibility defined above will also be applicable to existing IT parks.

As per IT/ITES policy if the developer wishes to get additional FSI benefits then developer has to submit application with following documents:

1. Original copy of challan of ₹ 5000/- paid through RBI
2. Copy of Letter of Intent (LOI)
3. Approved IT Building plan from the competent authority

If there is any change in BUA /Management / Name of IT Park then the developer has to submit application with following documents:

1. Original copy of challan of ₹ 5000/- paid through RBI
2. Copy of Letter of Intent (LOI)
3. If there is change in Built-up Area,building plan approved / amended by the competent authority
4. Board Resolution if there is a change in Name and Management.

Application form with following documents:

1. Original copy of challan of ₹ 5000/- paid through RBI
2. Certificate of Registered Architect regarding progress of construction of IT Park Bldgs. and Bar Chart depicting the progress.
3. Six Monthly Progress Report in prescribed format.
4. Details of developers in prescribed formatand Company's net worth & copy of balancesheet.
5. Affidavit as per prescribed format duly notarized on ₹ 100/- stamp paper.

Application form in prescribed format duly filled up with following documents:

1. Affidavit as per prescribed format duly notarised on ₹ 100/- stamp paper.
2. Certified Copy of Registration / other registration certificate issued by certified agency
3. Project Report
4. Draft of sale/ lease deed
5. Certified copy of mortgage deed
6. Board Resolution in respect of authorized signatory.
7. ELP-Form-I
8. Copy of LOI/ Registration obtained from competent authority

Application form duly fill up in prescribed format with following documents:

1. Affidavit in prescribed format duly notarised on ₹ 100/- stamp paper
2. Sale/ Lease Deed
3. Partnership constitution deed with firm registration certificate or certified copy of certificate of incorporation memorandum & articles of association
4. Project Report of proposed project
5. Board Resolution in respect of authorized signatory
6. Power sanction letter
7. Electricity bills of 3 months
8. Documents regarding commencement certificate/ work order copy
9. ELP- Form-I
10. Unit registration certificate