https://www.taxtmi.com/acts?id=18098 Transfer of assets by Special Economic Zone units permits a Unit to opt out by transferring assets and liabilities, provided the Unit held a valid Letter of Approval and lease or Standard Design Factory for the requisite period, was operational for the minimum period after commencement of production, obtained Approval Committee sanction, and that the transferee meets Unit eligibility; the transferee assumes duties, liabilities and export obligations of the transferor on the same terms. en-us Tue, 20 Aug 2013 14:57:09 +0530 Fri, 06 Jun 2025 17:14:18 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=18098 Transfer of assets by Special Economic Zone units permits a Unit to opt out by transferring assets and liabilities, provided the Unit held a valid Letter of Approval and lease or Standard Design Factory for the requisite period, was operational for the minimum period after commencement of production, obtained Approval Committee sanction, and that the transferee meets Unit eligibility; the transferee assumes duties, liabilities and export obligations of the transferor on the same terms. Act-Rules SEZ Tue, 20 Aug 2013 14:57:09 +0530 https://www.taxtmi.com/acts?id=18098