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of <h1>SEZ developer can claim 100% deduction of profits for ten years under Section 80-IA within 15-year window</h1> Where an assessee, as a Developer, derives profits from developing a Special Economic Zone notified on or after 1 April 2005, the law allows a deduction equal to 100% of those profits for ten consecutive assessment years; the Developer may elect the ten years within a fifteen-year window from notification. The deduction does not apply where development begins on or after 1 April 2017. If operation and maintenance are transferred, the transferee Developer may claim the balance of the ten-year period. Certain provisions of section 80-IA apply to these SEZ deductions.
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