SEZ Act, 2005- Chapter 6- Special Fiscal provisions for Special Economic Zones - Section 27 - Provisions of Income-tax Act, 1961 to apply with certain modification in relation to Developers and entrepreneurs

Special Economic Zones Act, 2005

27. Provisions of Income-tax Act, 1961 to apply with certain modification in relation to Developers and entrepreneurs.- The provisions of the Income-tax Act, 1961, as in force for the time being, shall apply to, or in relation to, the Developer or entrepreneur for carrying on the authorised operations in a Special Economic Zone or Unit subject to the modifications specified in the Second Schedule.