https://www.taxtmi.com/acts?id=18100 The amendments create a special tax regime for SEZ Units: phased deductions for export derived profits including an initial full exemption followed by a reduced exemption, a Special Economic Zone Reinvestment Reserve for deferred tax on profits deployed for qualifying machinery or plant within prescribed time limits, deemed income rules if reserve funds are misused or not applied in time, carry forward of related business losses, and attribution rules linking export turnover to business profits. en-us Mon, 16 Sep 2013 15:31:04 +0530 Tue, 29 Jul 2025 14:19:37 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=18100 The amendments create a special tax regime for SEZ Units: phased deductions for export derived profits including an initial full exemption followed by a reduced exemption, a Special Economic Zone Reinvestment Reserve for deferred tax on profits deployed for qualifying machinery or plant within prescribed time limits, deemed income rules if reserve funds are misused or not applied in time, carry forward of related business losses, and attribution rules linking export turnover to business profits. Act-Rules SEZ Mon, 16 Sep 2013 15:31:04 +0530 https://www.taxtmi.com/acts?id=18100