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<h1>Special Economic Zone deduction reporting requires reserve account details, plant purchases, and verification of withdrawal use.</h1> Form No. 33 requires an assessee to furnish particulars for units in a Special Economic Zone claiming deduction under the relevant provision of the Act. The form captures basic details of the assessee and undertaking, the tax year, and the Special Economic Zone location, and then requires disclosure of the Special Economic Zone Reinvestment Allowance Reserve Account, including profits credited, withdrawals made, and the closing balance. It also asks for particulars of new plant or machinery purchased out of reserve withdrawals and includes a verification by the responsible signatory.
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