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<h1>Tax Rules for Special Economic Zones Align Income Tax Act Provisions with Specific Operational Modifications Under Second Schedule</h1> The provision stipulates that Income-tax Act, 1961 provisions shall apply to developers and entrepreneurs operating in Special Economic Zones (SEZs), subject to modifications outlined in the Second Schedule. This section establishes special fiscal provisions for SEZ entities, ensuring tailored tax treatment for authorized operations within these designated economic zones.