https://www.taxtmi.com/manuals?id=1279 Deduction for eligible newly established SEZ units requires export profits, timely return filing, a deduction claim, audited accounts and Form 56F certification. The unit must satisfy conditions concerning new establishment, previously used machinery and receipt of export proceeds in convertible foreign exchange. The deduction is available in phased periods, with the final period linked to an SEZ Reinvestment Reserve and its prescribed use. It is a deduction rather than an exemption, and losses and depreciation are ordinarily carried forward. en-us Tue, 06 Oct 2015 11:27:00 +0530 Fri, 17 Jul 2026 16:43:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/manuals?id=1279 Deduction for eligible newly established SEZ units requires export profits, timely return filing, a deduction claim, audited accounts and Form 56F certification. The unit must satisfy conditions concerning new establishment, previously used machinery and receipt of export proceeds in convertible foreign exchange. The deduction is available in phased periods, with the final period linked to an SEZ Reinvestment Reserve and its prescribed use. It is a deduction rather than an exemption, and losses and depreciation are ordinarily carried forward. Manuals Income Tax Tue, 06 Oct 2015 11:27:00 +0530 https://www.taxtmi.com/manuals?id=1279