TaxTMI 
TaxTMI 
Special Economic Zones (Amendment) Rules, 2013
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.... as the principal rules), in rule 2, in sub-rule (1), in clause (x), the following proviso shall be inserted, namely:- "Provided that various categories comprising their respective products or services, similar or compatible with each other, including related ancillary services and Research and Development services of the sector and additional combination of products and services of a similar or compatible nature as approved by the Board of Approval shall constitute a single sector;" 3. In rule 5 of principal rules, in sub-rule (2),- (i) in clause (a),- (A) for the words "one thousand hectares", the words "five hundred hectares" shall be substituted; (B) in the first proviso, for the words "two hundred hectares", the words "on....
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....ogy enabled services) the area shall be ten hectares or more as well as a minimum built up processing area requirement as applicable for a Special Economic Zone for Information Technology or Information Technology Enabled Services, based on the category of cities, referred to in the Table: Provided further that in case a Special Economic Zone is proposed to be set up exclusively for handicrafts, the area shall be ten hectares or more: Provided also that in case a Special Economic Zone is proposed to be set up exclusively for bio-technology, non-conventional energy, including solar energy equipments or cell, or gems and jewellery sectors, agro-based food processing, the area shall be ten hectares or more with a minimum built up area as u....
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....a requirement is ten hectares: Provided also that not less than fifty per cent of such area shall be earmarked for developing processing area. (iii) in clause (c), for the words "one thousand" the words "five hundred" shall be substituted. 4. In rule 11 of the principal rules, in sub-rule (11), after second proviso, the following proviso shall be inserted, namely:- "Provided also that addition or inclusion of any land to an existing Special Economic Zone , where such land contains a port, manufacturing unit, or structures in which no commercial, industrial or economic activity is in progress, then such Special Economic Zone shall not be eligible for any duty benefits in respect of the pre-existing structures but any additions or....