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of <h1>Income Tax Bill 2025: Clause 144 Secures Deductions for New SEZ Units Under Section 10AA, Ensuring Tax Benefit Continuity.</h1> Clause 144 of the Income Tax Bill, 2025, addresses deductions for newly established units in Special Economic Zones (SEZs). It allows entrepreneurs, as defined under the Special Economic Zones Act, 2005, to claim deductions on profits and gains from exports if they begin manufacturing, producing, or providing services specified in section 10AA of the Income-tax Act, 1961. The deductions are calculated according to section 10AA and are applicable for tax years as if the original Act had not been repealed, ensuring continuity of tax benefits for eligible units in SEZs.
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