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of <h1>Clause 88 of Income Tax Bill 2025 exempts capital gains tax for businesses moving to SEZs, boosting regional growth.</h1> The Income Tax Bill, 2025, introduces Clause 88, which exempts capital gains tax for industrial undertakings relocating from urban areas to Special Economic Zones (SEZs). This aims to encourage such relocations, fostering economic growth in SEZs. Clause 88 aligns with Section 54GA of the Income Tax Act, 1961, sharing similar objectives and conditions, such as investment timelines and tax treatment. Both provisions aim to stimulate regional development and reduce urban congestion. The new clause may reflect updated regulatory frameworks, emphasizing compliance and strategic planning for businesses considering relocation to SEZs.
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