Non-processing areas for Information Technology or Information Technology Enabled Services Special Economic Zones

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...., 5, 11,1 1A or any other rule, the Board of Approval, on request of a Developer of an Information Technology or Information Technology Enabled Services Special Economic Zones, may, permit demarcation of a portion of the built-up area of an Information Technology or Information Technology Enabled Services Special Economic Zone as a non-processing area of the Information Technology or Information T....

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....f movement of persons as well as goods in and out of their premises. (5) Board of Approval shall permit demarcation of a non-processing area for a business engaged in Information Technology or Information Technology Enabled Services Special Economic Zone, only after repayment, without interest, by the Developer, - (i) tax benefits attributable to the non-processing area, calculated as the benef....

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....arcation of a non-processing area shall not be allowed if it results in decreasing the processing area to less than fifty per cent of the total area or less than the area specified in column (3) of the table below: TABLE Sl. No. Categories of cities as per Annexure IV-A Minimum built-up processing Area (1) (2) (3) 1. Category 'A' 50,000 square meters 2. Category 'B' 25,000 square mete....