https://www.taxtmi.com/acts?id=761 SEZ units must achieve Positive Net Foreign Exchange (A - B > 0) on a cumulative block basis. A comprises FOB export value and specified qualifying supplies and services treated as foreign exchange earnings; B aggregates CIF values of imported inputs and capital goods, foreign currency payments (commissions, royalties, dividends, interest), goods obtained from other units or bonded sources, and CIF value of duty free or leased goods while with the unit. Imported capital goods and lump sum foreign technical fees are amortised over the prescribed period; Gems and Jewellery units must meet minimum Value Addition as prescribed. en-us Sat, 19 Jan 2008 22:45:54 +0530 Fri, 06 Jun 2025 17:18:10 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=761 SEZ units must achieve Positive Net Foreign Exchange (A - B > 0) on a cumulative block basis. A comprises FOB export value and specified qualifying supplies and services treated as foreign exchange earnings; B aggregates CIF values of imported inputs and capital goods, foreign currency payments (commissions, royalties, dividends, interest), goods obtained from other units or bonded sources, and CIF value of duty free or leased goods while with the unit. Imported capital goods and lump sum foreign technical fees are amortised over the prescribed period; Gems and Jewellery units must meet minimum Value Addition as prescribed. Act-Rules SEZ Sat, 19 Jan 2008 22:45:54 +0530 https://www.taxtmi.com/acts?id=761