https://www.taxtmi.com/circulars?id=65145 Transfer of space under Rule 74 uses an independent valuation and e-auction process: the SEZ Authority engages an independent valuer to assess depreciated physical assets and unutilised portions of upfront lump-sum payments; an identified incoming buyer states lease rent, the Authority conducts an e-auction disclosing that rent, and the highest lease-rent bid wins unless the highest bid is lower than the identified buyer's indicated rent, in which case that buyer secures the space. The successful bidder must pay a predetermined amount equal to the valuer-assessed transfer value to be passed to the exiting unit, and the process must conclude within 100 days of a complete exit application. en-us Mon, 11 Oct 2021 00:00:00 +0530 Wed, 13 Oct 2021 16:27:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=65145 Transfer of space under Rule 74 uses an independent valuation and e-auction process: the SEZ Authority engages an independent valuer to assess depreciated physical assets and unutilised portions of upfront lump-sum payments; an identified incoming buyer states lease rent, the Authority conducts an e-auction disclosing that rent, and the highest lease-rent bid wins unless the highest bid is lower than the identified buyer's indicated rent, in which case that buyer secures the space. The successful bidder must pay a predetermined amount equal to the valuer-assessed transfer value to be passed to the exiting unit, and the process must conclude within 100 days of a complete exit application. Circulars SEZ Mon, 11 Oct 2021 00:00:00 +0530 https://www.taxtmi.com/circulars?id=65145