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Unit 13: Special Economic Zones

Notes

1. Incentives and Facilities to Units in SEZs:

(a) 100% Income Tax exemption on export income for SEZ units under Section 10AA of
the Income Tax Act for first 5 years, 50% for next 5 years thereafter and 50% of the
ploughed back export profit for the next 5 years.
Table 13.9: Types of SEZ in India

Source: SEZ Act 2005 and Rules 2006

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