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        SEZ

        Section 27 - Provisions of Income-tax Act, 1961 to Apply with Certain Modification in Relation to Developers and Entrepreneurs

        Special Economic Zones Act, 2005
        Chapter VI
        Special Fiscal Provisions for Special Economic Zones

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        Income-tax Act applicability to SEZ developers and entrepreneurs, subject to prescribed modifications, governs tax treatment of authorised operations. Section 27 directs that the Income-tax Act, 1961 shall apply to Developers and Entrepreneurs carrying on authorised operations in a Special Economic Zone or Unit, subject to the modifications specified in the Second Schedule, thereby importing the general income tax framework into the SEZ context while preserving the SEZ-specific modifications.
                        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.

                            Income-tax Act applicability to SEZ developers and entrepreneurs, subject to prescribed modifications, governs tax treatment of authorised operations.

                            Section 27 directs that the Income-tax Act, 1961 shall apply to Developers and Entrepreneurs carrying on authorised operations in a Special Economic Zone or Unit, subject to the modifications specified in the Second Schedule, thereby importing the general income tax framework into the SEZ context while preserving the SEZ-specific modifications.


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