TaxTMI Login
Just a moment...
Press 'Enter' to add multiple search terms. Rules for Better Search
of 
of 
No Folders have been created
Are you sure you want to delete "My most important" ?
NOTE:
of of 
All Notifications
of of All Notifications
Note
Bookmark
Share
Don't have an account? Register Here
of <h1>Income-tax Amendment Expands Section 80-IA(4)(iii) Tax Benefits to SEZs, Offers 10-Year Tax Holiday for Eligible Undertakings</h1> The Income-tax (16th Amendment) Rules, 2002, effective from April 1, 2001, amends the Income-tax Rules, 1962. Key changes include modifying Rule 18C to expand eligibility for tax benefits under Section 80-IA(4)(iii) to include Special Economic Zones (SEZs) alongside industrial parks. The amendment specifies that undertakings developing or operating SEZs between April 1, 2001, and March 31, 2006, are eligible for a tax holiday. This includes 100% deduction of eligible profits for 10 out of 15 years. The amendment is not expected to adversely affect any assessee's interests.
TaxTMI 
TaxTMI 
