SEZ export-profit deduction continues under the new tax framework, but only within legacy eligibility, computation and duration rules.

Section 144 of the Income-tax Act, 2025 continues the SEZ export-profit deduction only for an entrepreneur who would have qualified under section 10AA of the Income-tax Act, 1961. Its computation, scope and duration remain tied to the former provision and do not create a fresh incentive. Eligibility requires a qualifying SEZ unit, export profits, timely return claim, foreign-exchange realisation, audit and prescribed certification, and compliance with restrictions concerning business formation and used machinery. The deduction remains available only for tax years for which it would have been available under section 10AA.

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