https://www.taxtmi.com/manuals?id=1279 Deduction for SEZ units permits phased tax relief on export profits-100% for five years, 50% for next five, and reinvestment reserve based deduction for a further five-subject to eligibility conditions including non splitting/reconstruction limits, limits on second hand machinery, receipt of export proceeds in convertible foreign exchange within prescribed periods, filing of return with Form 56F CA certificate, audited books, and utilization rules for the SEZ Reinvestment Reserve to avoid deeming and taxation. en-us Tue, 06 Oct 2015 11:27:00 +0530 Mon, 06 May 2024 18:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/manuals?id=1279 Deduction for SEZ units permits phased tax relief on export profits-100% for five years, 50% for next five, and reinvestment reserve based deduction for a further five-subject to eligibility conditions including non splitting/reconstruction limits, limits on second hand machinery, receipt of export proceeds in convertible foreign exchange within prescribed periods, filing of return with Form 56F CA certificate, audited books, and utilization rules for the SEZ Reinvestment Reserve to avoid deeming and taxation. Manuals Income Tax Tue, 06 Oct 2015 11:27:00 +0530 https://www.taxtmi.com/manuals?id=1279