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    <title>Concessions to Special Economic Zones</title>
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    <description>Fiscal incentives for SEZs function as uniform export promotion exemptions; key tax changes include withdrawal of MAT exemption for SEZ developers and units and withdrawal of DDT exemption for SEZ developers for dividends after specified dates. Government permitted dual use of Non Processing Area facilities by SEZ and non SEZ entities. The administration undertakes periodic policy reviews and engages stakeholders, with reported export statistics by year, sector and State to inform policy monitoring and implementation.</description>
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