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        F. Acts / Amendment Acts

        Section 79 - Amendment of Special Economic Zones Act, 2005 (Second Schedule to Act 28 of 2005)

        Finance Act, 2011
        Chapter VI
        Miscellaneous

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        Special Economic Zones Act amendments remove specified Second Schedule exemptions, altering eligibility and tax treatment under the Act. The amendment to the Second Schedule of the Special Economic Zones Act, 2005 omits clause (C) of paragraph (a) and paragraph (i), and separately omits paragraph (h), each omission carrying its own commencement date, thereby removing those specified Second Schedule provisions from the SEZ legislative framework.
                          Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
                            Provisions expressly mentioned in the judgment/order text.

                                Special Economic Zones Act amendments remove specified Second Schedule exemptions, altering eligibility and tax treatment under the Act.

                                The amendment to the Second Schedule of the Special Economic Zones Act, 2005 omits clause (C) of paragraph (a) and paragraph (i), and separately omits paragraph (h), each omission carrying its own commencement date, thereby removing those specified Second Schedule provisions from the SEZ legislative framework.


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