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    <title>UNIT IN A SPECIAL ECONOMIC ZONE – CHANGE IN NAME OF THE COMPANY</title>
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    <description>SEZ units receive staged income tax deductions for export profits, duty free import privileges and customs facilitation, subject to compliance such as timely returns. When a unit invokes a corporate name change in response to a show cause notice, it must produce a true or certified Registrar certificate and explain any differing registration numbers. Authorities should verify such documentation with the Registrar, allow an additional reply and personal hearing, and then reassess entitlement to SEZ concessions.</description>
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      <description>SEZ units receive staged income tax deductions for export profits, duty free import privileges and customs facilitation, subject to compliance such as timely returns. When a unit invokes a corporate name change in response to a show cause notice, it must produce a true or certified Registrar certificate and explain any differing registration numbers. Authorities should verify such documentation with the Registrar, allow an additional reply and personal hearing, and then reassess entitlement to SEZ concessions.</description>
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