Export Sales Proceeds in SEZs Must Be Repatriated Within Six Months for Tax Incentives u/s 139(1.

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Full Text of the Document

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....SEZ - Repatriation of Foreign Exchange Earning of sales proceeds must be brought in India within six months from the end of the Previous Year or extended period - Benefit of export shall be available only if return is or before the due date of filing of ITR u/s 139(1)....