https://www.taxtmi.com/acts?id=42012 Rule 11B authorises the Board of Approval to demarcate whole-floor non-processing areas within IT/ITES SEZs, subject to developer repayment, without interest, of tax benefits attributable to the non-processing area and of shared-infrastructure benefits where applicable; repayment is certified by a chartered engineer. Non-processing area businesses cannot access SEZ unit rights or tax benefits for common infrastructure, must have access control measures, and are subject to central laws applicable to domestic tariff area entities. Demarcation is prohibited if it reduces processing area below fifty percent or below prescribed minimum built-up processing thresholds. en-us Fri, 08 Dec 2023 14:35:53 +0530 Fri, 13 Jun 2025 16:00:52 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=42012 Rule 11B authorises the Board of Approval to demarcate whole-floor non-processing areas within IT/ITES SEZs, subject to developer repayment, without interest, of tax benefits attributable to the non-processing area and of shared-infrastructure benefits where applicable; repayment is certified by a chartered engineer. Non-processing area businesses cannot access SEZ unit rights or tax benefits for common infrastructure, must have access control measures, and are subject to central laws applicable to domestic tariff area entities. Demarcation is prohibited if it reduces processing area below fifty percent or below prescribed minimum built-up processing thresholds. Act-Rules SEZ Fri, 08 Dec 2023 14:35:53 +0530 https://www.taxtmi.com/acts?id=42012