Chapter IV - TERMS AND CONDITIONS FOR GRANT OF PERMISSION TO OPERATE INCLUDING AVAILING EXEMPTIONS, DRAWBACKS AND CONCESSIONS (From Rule 22 to Rule 46)
Non-processing area demarcation in IT/ITES SEZs requires repayment of attributable tax benefits and strict access controls. Rule 11B authorises the Board of Approval to demarcate whole-floor non-processing areas within IT/ITES SEZs, subject to developer repayment, without interest, of tax benefits attributable to the non-processing area and of shared-infrastructure benefits where applicable; repayment is certified by a chartered engineer. Non-processing area businesses cannot access SEZ unit rights or tax benefits for common infrastructure, must have access control measures, and are subject to central laws applicable to domestic tariff area entities. Demarcation is prohibited if it reduces processing area below fifty percent or below prescribed minimum built-up processing thresholds.
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.
Non-processing area demarcation in IT/ITES SEZs requires repayment of attributable tax benefits and strict access controls.
Rule 11B authorises the Board of Approval to demarcate whole-floor non-processing areas within IT/ITES SEZs, subject to developer repayment, without interest, of tax benefits attributable to the non-processing area and of shared-infrastructure benefits where applicable; repayment is certified by a chartered engineer. Non-processing area businesses cannot access SEZ unit rights or tax benefits for common infrastructure, must have access control measures, and are subject to central laws applicable to domestic tariff area entities. Demarcation is prohibited if it reduces processing area below fifty percent or below prescribed minimum built-up processing thresholds.
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