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 ?

[Shilpi Jain]

It is possible. 

What must be referred? - in what context?

[KALLESHAMURTHY MURTHY K.N.]

Dear Querist,

An entity willing to set up a SEZ Unit has to submit a single application in a prescribed Form in the requirement set along with the required document, to the Development Commissioner of the SEZ in which a unit is proposed subject to following the procedures. 

[Raghunandhaanan rvi]

You may refer to the SEZ Act and SEZ Rules, available on the SEZ portal.

AI Summary

SEZ unit setup: use the same PAN with a prescribed single application and compliance with SEZ Act procedures. A unit in a Special Economic Zone may be established by an existing taxpayer using the same PAN if the applicant complies with SEZ statutory and procedural requirements. The applicant must submit a single application in the prescribed form with required documents to the Development Commissioner of the SEZ where the unit is proposed and follow the SEZ Act, SEZ Rules and guidance on the SEZ portal.