◾ Interdiction:

With an intention to give boost to economic growth, the government has enacted the special economic zone (SEZ) Act, 2005, whereby various fiscal incentives have been introduced for entrepreneurs and developers. One such fiscal incentive provided is exemption from payment of tax on book profit, for an entrepreneur operating a unit in a SEZ or a developer of a SEZ.

➤ Special Economic Zone 2000

➤ Special Economic Zone 2005