The Special Economic Zones Act, 2005
Section 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 (43 of 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.
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