Act Number: 28

Act Name: The Special Economic Zones Act, 2005

Year: 2005

Enactment Date: 2005-06-23

Long Title: 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.

Ministry: Ministry of Commerce and Industry

Department: Department of Commerce

Section 27: Provisions of Income-tax Act, 1961 to apply with certain modification in relation to Developers and entrepreneurs.
    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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