SEZ developer deduction: eligibility and computation follow legacy income tax rules with specified duration limits. Deductions are allowed for a Developer whose gross total income includes profits from developing a Special Economic Zone notified on or after 1 April 2005, provided the assessee would be eligible for a deduction under section 80-IAB of the Income-tax Act, 1961 as if that Act had not been repealed. The deduction applies only to SEZ business profits, must be computed per section 80-IAB, and is available only for the tax years that would have been permitted under that section.