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SEZ-Co-Developer - exemption

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Is SEZ-Co-Developer eligible for Income Tax exemption

SEZ co-developer income tax exemption recognized through statutory definition and eligibility under the income-tax framework. Co-developers of Special Economic Zones qualify for income-tax exemption because the income-tax provision's explanation adopts the statutory meanings of 'Developer' and 'Special Economic Zone,' and expressly includes a Co-Developer within the definition of Developer for eligibility. (AI Summary)
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Mukesh Kumar on May 7, 2009

Yes, co-developer in SEZ are eligible for income tax benefit. Explanation to section 80IB states that: "Explanation.—For the purposes of this section, "Developer" and "Special Economic Zone" shall have the same meanings respectively as assigned to them in clauses (g) and (za) of section 2 of the Special Economic Zones Act, 2005". Further section 2(g) of SEZ states that, "(g) “Developer” means a person who, or a State Government which, has been granted by the Central Government a letter of approval under sub-section (10) of section 3 and includes an Authority and a Co-Developer;"

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