SEZ - Page 2

Software Technology Parks of India (STPI) Unit

Software Technology Parks of India (STPI) is a society established in 1991 by the Indian Ministry of Electronics and Information Technology with the objective of encouraging, promoting, and boosting the export of software from India. It has two units i.e. Non – STP Unit and STP Unit....

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Posted Under: Corporate Law |

Supply to SEZ Unit under GST-Detailed Analysis

A Special Economic Zones ( SEZs ) are established worldwide by each and every country. SEZs are located within a country’s national borders. There is 240 operational SEZs as on 31-12-2019 in India. The Government aims to establish SEZs are growth in trade, increased investments, job creations and attract FDI etc.. To encourage entrepren...

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Posted Under: Corporate Law |

SEZs – Relaxations During Pandemic

On account of the Pandemic outburst of COVID-19, the Central Government declared a complete lockdown from 25th March, 2020 onwards in various phases. In subsequent lockdown, the Ministry of Home Affairs vide Guidelines dated 15th April, 2020, issued relaxations for Special Economic Zones (SEZs) wherein the Government from 20th April, 2020...

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Posted Under: Corporate Law |

Section 14A applies to share of profit from partnership firm

Minal Industries Limited Vs DCIT (ITAT Mumbai)

The issue under consideration is whether Section 14A will be applicable on Profit sharing from Partnership Firm, which is exempt in the hands of partners?...

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Sunset date for claiming Income Tax exemption for SEZs – Extension Needed

Sunset date for claiming Income Tax exemption for SEZs – Time to further extend the sunset date mentioned under Section 10AA of the Income Tax Act, 1961 considering difficulties faced by SEZ Units to commence the production due to restriction placed for controlling pandemic Covid-19. Article explains Sunset date for claiming Income ...

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Posted Under: Corporate Law |

Section 80IAB deduction allowed against rental income from SEZ development

Cessna Garden Developers Pvt. Ltd. Vs ACIT (ITAT Bangalore)

The issue under consideration is whether deduction under section 80IAB will be allowed against the income of lease/ rental income from development of SEZ irrespective of wrong classification of head of income....

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Important issues of SEZs / EOUs during COVID-19 lockdown

No. K-43022/7/2020-SEZ (3145523) (29/04/2020)

Important operational issues pertaining to Special Economic Zones (SEZs) / Export Oriented Units (EOUs) during the prevailing lockdown for COVID-19 -reg....

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Supply To SEZ Under GST Regime

By following the above principle of destination based taxation exports continue to remain zero rated and a similar benefit continues to be given to Special Economic Zones (SEZs) under GST law. While this benefit is extended to processing zones of the SEZs, sales from SEZ to Domestic Tariff Area (DTA) continue to remain taxed under GST sys...

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Posted Under: Corporate Law |

Special Economic Zone (SEZ) Under GST

Introduction :- Special Economic Zone (SEZ) is a specifically established duty free enclave, which shall be deemed to be a foreign territory for the purposes of trade operations and duties and tariffs. SEZs are located within a country’s national borders, and their aims include increased trade balance, employment, increased investme...

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Posted Under: Corporate Law |

Compliances to be met by units / developers / co‐developers of SEZs relaxed

Department of Commerce decided to provide relaxations on compliances to be met by units / developers / co‐developers of Special Economic Zones (SEZs). Such compliances to which the relaxations will apply ...

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Posted Under: Corporate Law |

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