Delegation of powers for shifting of SEZ Unit from one SEZ to another within same Zone

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....November, 2019 To, All Development Commissioners Special Economic Zone Subject: Delegation of powers for shifting of SEZ Unit from one SEZ to another within same Zone - reg.  Sir/Madam, I am directed to refer to the subject cited above and to convey herewith the approval of the Competent authority for delegation of powers to jurisdictional Development Commissione....

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....sp;The unit which had availed of tax incentives under the Income Tax Act for a certain period of time would be eligible for such incentives for the balance period only, as allowed under the Income Tax Act, after its relocation. (ii)    The assessing officer under the Income Tax Act, shall have the right to assess the taxability arising out of the transfer of the unit. ....