https://www.taxtmi.com/forum/issue?id=1160 Co-developers in a Special Economic Zone are within the scope of the income tax incentive because the tax provision's explanation adopts the SEZ Act's definitions, and the SEZ Act definition of Developer expressly includes a Co-Developer, thereby incorporating co-developers into the class of eligible developers for the tax benefit. en-us Thu, 07 May 2009 15:20:24 +0530 Thu, 23 Jan 2025 15:58:47 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=1160 Co-developers in a Special Economic Zone are within the scope of the income tax incentive because the tax provision's explanation adopts the SEZ Act's definitions, and the SEZ Act definition of Developer expressly includes a Co-Developer, thereby incorporating co-developers into the class of eligible developers for the tax benefit. Discussion-Forum Income Tax Thu, 07 May 2009 15:20:24 +0530 https://www.taxtmi.com/forum/issue?id=1160