Scheme to develop, operate and maintain special economic zones under section 80-IA of Income-tax Act read with rule 18C(2) of Income-tax Rules (From Para 1 to Para 5)
Special Economic Zone development scheme allows integrated export infrastructure and multiple public private development modes under income tax provisions. Scheme establishes a tax-linked framework for developing, operating and maintaining Special Economic Zones to promote integrated export-oriented infrastructure and activities. Components include roads, airports, ports, transport systems, power generation and distribution, telecom, hospitals, hotels, educational institutions, leisure units, residential/industrial/commercial complexes, water supply, sanitation and sewerage. Development models include private, joint (State-private) or exclusive State development, with private investors encompassing Indian individuals, NRIs and Indian or foreign companies, and provision for new infrastructure in converted Export Processing Zones.
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.
Special Economic Zone development scheme allows integrated export infrastructure and multiple public private development modes under income tax provisions.
Scheme establishes a tax-linked framework for developing, operating and maintaining Special Economic Zones to promote integrated export-oriented infrastructure and activities. Components include roads, airports, ports, transport systems, power generation and distribution, telecom, hospitals, hotels, educational institutions, leisure units, residential/industrial/commercial complexes, water supply, sanitation and sewerage. Development models include private, joint (State-private) or exclusive State development, with private investors encompassing Indian individuals, NRIs and Indian or foreign companies, and provision for new infrastructure in converted Export Processing Zones.
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