Deductions in respect of profits and gains by an undertaking or enterprise engaged in development of Special Economic Zone https://www.taxtmi.com/acts?id=4314 Deductions permit a Developer of a Special Economic Zone notified on or after April 1, 2005 to claim a full deduction of profits from the SEZ business for a specified consecutive assessment period chosen within a prescribed window; developers whose development begins on or after April 1, 2017 are excluded. Prior exemptions under related provisions restrict the unexpired entitlement to the deduction, and transferee Developers may continue the remaining deduction period upon transfer of operation and maintenance. Provisions of section 80-IA apply to SEZs for these deductions. en-us Sat, 19 Jan 2008 22:45:54 +0530 Thu, 28 Aug 2025 12:50:27 +0530 TaxTMI RSS Generator Deductions in respect of profits and gains by an undertaking or enterprise engaged in development of Special Economic Zone https://www.taxtmi.com/acts?id=4314 Deductions permit a Developer of a Special Economic Zone notified on or after April 1, 2005 to claim a full deduction of profits from the SEZ business for a specified consecutive assessment period chosen within a prescribed window; developers whose development begins on or after April 1, 2017 are excluded. Prior exemptions under related provisions restrict the unexpired entitlement to the deduction, and transferee Developers may continue the remaining deduction period upon transfer of operation and maintenance. Provisions of section 80-IA apply to SEZs for these deductions. Act-Rules Income Tax Sat, 19 Jan 2008 22:45:54 +0530 https://www.taxtmi.com/acts?id=4314