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          Income Tax

          Free trade zone

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          Free trade zone defined for income tax purposes to include specified zones and others notified by Central Government. The Free trade zone is defined for income tax purposes to include the Kandla Free Trade Zone, the Santacruz Electronics Export Processing Zone, and any other free trade zone specified by the Central Government by notification in the Official Gazette.
                          Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
                            Provisions expressly mentioned in the judgment/order text.

                                Free trade zone defined for income tax purposes to include specified zones and others notified by Central Government.

                                The Free trade zone is defined for income tax purposes to include the Kandla Free Trade Zone, the Santacruz Electronics Export Processing Zone, and any other free trade zone specified by the Central Government by notification in the Official Gazette.


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