https://www.taxtmi.com/forum/issue?id=117830 Manufacturers in a Special Economic Zone may be eligible for an income tax deduction under the statutory SEZ deduction provision, but the deduction is available only if the taxpayer fulfills the specific eligibility, compliance and procedural conditions stated in that provision. A separate question arises whether sales characterised as deemed exports will qualify; the tax authority's allowance of the deduction in such cases is conditional on satisfaction of the same statutory conditions. en-us Sat, 26 Feb 2022 13:29:53 +0530 Thu, 23 Jan 2025 15:54:22 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=117830 Manufacturers in a Special Economic Zone may be eligible for an income tax deduction under the statutory SEZ deduction provision, but the deduction is available only if the taxpayer fulfills the specific eligibility, compliance and procedural conditions stated in that provision. A separate question arises whether sales characterised as deemed exports will qualify; the tax authority's allowance of the deduction in such cases is conditional on satisfaction of the same statutory conditions. Discussion-Forum Income Tax Sat, 26 Feb 2022 13:29:53 +0530 https://www.taxtmi.com/forum/issue?id=117830