Co-Developer - Income tax benefit in SEZ.

[DINESH MORE]

Is Co-Developer in SEZ are eligible for Income tax benefit.

AI Summary

Co-developer SEZ eligibility: co-developers qualify for income-tax benefits under the provision's incorporation of SEZ Act definitions.
Co-developers in a Special Economic Zone are within the scope of the income tax incentive because the tax provision's explanation adopts the SEZ Act's definitions, and the SEZ Act definition of Developer expressly includes a Co-Developer, thereby incorporating co-developers into the class of eligible developers for the tax benefit.