Demarcation of non-processing area requires full repayment of originally availed tax benefits before permission and subjects units to DTA laws. Rule 11B permits BOA to demarcate existing built-up floor space in IT/ITES SEZs as Non-Processing Area only after full repayment, without interest, of the originally availed tax benefits attributable to that space (including construction and basement costs and benefits on common facilities). Chartered Engineer certification must identify the built-up area; repayment calculations rely on financial books and originally availed benefits. Units in NPA are limited to IT/ITES activities, treated as DTA entities with no SEZ privileges, access control is required, and O&M tax benefits for common infrastructure used by NPA units are not available.
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.
Demarcation of non-processing area requires full repayment of originally availed tax benefits before permission and subjects units to DTA laws.
Rule 11B permits BOA to demarcate existing built-up floor space in IT/ITES SEZs as Non-Processing Area only after full repayment, without interest, of the originally availed tax benefits attributable to that space (including construction and basement costs and benefits on common facilities). Chartered Engineer certification must identify the built-up area; repayment calculations rely on financial books and originally availed benefits. Units in NPA are limited to IT/ITES activities, treated as DTA entities with no SEZ privileges, access control is required, and O&M tax benefits for common infrastructure used by NPA units are not available.
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