https://www.taxtmi.com/circulars?id=8306 Transfers of used capital goods into SEZ units from STPI or other DTA sources are not prohibited by the SEZ Act or Rules; the main constraint is income tax treatment, whereby the SEZ unit cannot claim exemption if the value of transferred used goods exceeds 20% of total capital goods installed in a year. The Instruction reiterates detailed guidelines for transferring used/second hand capital goods from DTA, including from EOU/EHTP/STP/BTP units, and directs Development Commissioners to follow those guidelines or refer doubts to the Department of Commerce. en-us Thu, 28 Oct 2010 00:00:00 +0530 Thu, 28 Oct 2010 17:44:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=8306 Transfers of used capital goods into SEZ units from STPI or other DTA sources are not prohibited by the SEZ Act or Rules; the main constraint is income tax treatment, whereby the SEZ unit cannot claim exemption if the value of transferred used goods exceeds 20% of total capital goods installed in a year. The Instruction reiterates detailed guidelines for transferring used/second hand capital goods from DTA, including from EOU/EHTP/STP/BTP units, and directs Development Commissioners to follow those guidelines or refer doubts to the Department of Commerce. Circulars SEZ Thu, 28 Oct 2010 00:00:00 +0530 https://www.taxtmi.com/circulars?id=8306