If the taxpayer who develops SEZ transfer the operation / maintenance of such zone, then the transference can claim deduction for the available period of 10 years, if the operations were not so transferred. The provisions of this section shall not apply to a taxpayer, being a developer, if the development of SEZ begins on or after the 1st day of April 2017.
Worried about your income tax return? We can help! Reach us here.