TaxTMI 
TaxTMI 
TaxTMI 
Special Economic Zones (Fifth Amendment) Rules, 2022
X X X X Extracts X X X X
X X X X Extracts X X X X
.... makes the following rules further to amend the Special Economic Zones Rules, 2006, namely:- 1. (1) These rules may be called the Special Economic Zones (Fifth Amendment) Rules, 2022. (2) They shall come into force on the date of their publication in the Official Gazette. 2. In the Special Economic Zones Rules, 2006, for rule 43A, the following rule shall be substituted, namely:- '43A. Work ....
X X X X Extracts X X X X
X X X X Extracts X X X X
....the Special Economic Zone under this rule, it shall intimate the same to the Development Commissioner through an email on or before the date on which the facility for work from home or from any place outside the Special Economic Zone is permitted: Provided that where a Unit has permitted its employees for work from home or from any place outside the Special Economic Zone, before the commencement....
X X X X Extracts X X X X
X X X X Extracts X X X X
....le if the Unit continues to operate from the premises as per their Letter of Approval, as amended from time to time. (8) The work to be performed by the employee permitted to work from home under this rule shall be as per the services approved for the Unit, and the work is related to a project of the Unit. (9) The Unit shall ensure export revenue of the resultant products or services to be acc....
X X X X Extracts X X X X
X X X X Extracts X X X X
....nted for in the appropriate records as per the extant rules and are available for verification, if necessary. (12) Notwithstanding anything in sub-rule (1) of rule 50, the temporary removal of such duty-free goods shall be allowed for a period commensurate with the validity of the facility for work from home or anywhere outside the Special Economic Zone: Provided that if a Unit fails to bring ....