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          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.

          <h1>Special Economic Zone developer deductions allow full tax relief for a fixed consecutive assessment period within a prescribed window.</h1> Deductions permit a Developer of a Special Economic Zone notified on or after April 1, 2005 to claim a full deduction of profits from the SEZ business for a specified consecutive assessment period chosen within a prescribed window; developers whose development begins on or after April 1, 2017 are excluded. Prior exemptions under related provisions restrict the unexpired entitlement to the deduction, and transferee Developers may continue the remaining deduction period upon transfer of operation and maintenance. Provisions of section 80-IA apply to SEZs for these deductions.

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