https://www.taxtmi.com/article/detailed?id=1183 The 2011 budget subjects SEZ developers and units to Minimum Alternate Tax on book profits and to Dividend Distribution Tax on dividends, removing prior exemptions that had operated alongside staged deductions for SEZ income; these changes reduce the effective benefits of the income-tax holiday for SEZs and may constrict profitability and liquidity, while separate service tax measures simplify and broaden exemptions and refund procedures for services provided to or consumed within SEZs. en-us Fri, 04 Mar 2011 18:03:29 +0530 Sat, 14 Sep 2013 23:06:22 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=1183 The 2011 budget subjects SEZ developers and units to Minimum Alternate Tax on book profits and to Dividend Distribution Tax on dividends, removing prior exemptions that had operated alongside staged deductions for SEZ income; these changes reduce the effective benefits of the income-tax holiday for SEZs and may constrict profitability and liquidity, while separate service tax measures simplify and broaden exemptions and refund procedures for services provided to or consumed within SEZs. Articles Customs - Import - Export - SEZ Fri, 04 Mar 2011 18:03:29 +0530 https://www.taxtmi.com/article/detailed?id=1183