https://www.taxtmi.com/manuals?id=1165 Deduction is available to a Developer whose income includes profits derived from developing a notified Special Economic Zone, subject to the conditions and time limits linked to section 80-IAB. The claim requires audited books, a timely return, and a claim made in the return, and the deduction is computed at 100% of eligible profits for 10 consecutive assessment years out of 15 from notification. Inter-unit transfers are to be valued at market value, and the eligible business is to be computed as if it were the only source of income. en-us Tue, 15 Sep 2015 11:53:00 +0530 Sat, 04 Jul 2026 13:40:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/manuals?id=1165 Deduction is available to a Developer whose income includes profits derived from developing a notified Special Economic Zone, subject to the conditions and time limits linked to section 80-IAB. The claim requires audited books, a timely return, and a claim made in the return, and the deduction is computed at 100% of eligible profits for 10 consecutive assessment years out of 15 from notification. Inter-unit transfers are to be valued at market value, and the eligible business is to be computed as if it were the only source of income. Manuals Income Tax Tue, 15 Sep 2015 11:53:00 +0530 https://www.taxtmi.com/manuals?id=1165