Section 27

Provisions of Income-tax Act, 1961 to apply with certain modification in relation to Developers and entrepreneurs.

The Special Economic Zones Act, 2005

  • Act 28 of 2005
  • Ministry of Commerce and Industry
  • Department of Commerce
About this Act

An Act to provide for the establishment, development and management of the Special Economic Zones for the promotion of exports and for matters connected therewith or incidental thereto.

All sections
    The provisions of the Income-tax Act, 1961 (43 of 1961), as in force for the time being, shall apply to, or in relation to, the Developer or entrepreneur for carrying on the authorised operations in a Special Economic Zone or Unit subject to the modifications specified in the Second Schedule.
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