Requirement for setting up SEZ

[HNA CharteredAccountants]

'whether a taxpayer having multiple branches (in DTA as well) can set up a unit in SEZ (with same PAN instead of incorporating new co.) where 100% sale is made to another exporter in another SEZ', If yes, then what must be referred for that purpose ?

AI Summary

Taxpayer with Multiple Branches Can Establish SEZ Unit Using Same PAN; Follow SEZ Act and Rules for Application. A query was raised regarding whether a taxpayer with multiple branches, including in the Domestic Tariff Area (DTA), can establish a unit in a Special Economic Zone (SEZ) using the same Permanent Account Number (PAN) without forming a new company, particularly when all sales are to another exporter in a different SEZ. It was confirmed to be possible. To proceed, an entity must submit a single application in a prescribed form with necessary documents to the SEZ Development Commissioner, adhering to the SEZ Act and Rules available on the SEZ portal.