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Non-processing areas for Information Technology or Information Technology Enabled Services Special Economic Zones

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..... 5,11,11A or any other rule, the Board of Approval, on request of a Developer of an Information Technology or Information Technology Enabled Services Special Economic Zones, may, permit demarcation of a portion of the built-up area of an Information Technology or Information Technology Enabled Services Special Economic Zone as a non-processing area of the Information Technology or Information Techn .....

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..... of movement of persons as well as goods in and out of their premises. (5) Board of Approval shall permit demarcation of a non-processing area for a business engaged in Information Technology or Information Technology Enabled Services Special Economic Zone, only after repayment, without interest, by the Developer, (i) tax benefits attributable to the non-processing area, calculated as the .....

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..... (7) Demarcation of a non-processing area shall not be allowed if it results in decreasing the processing area to less than fifty per cent of the total area or less than the area specified in column (3) of the table below: TABLE Sl. No. Categories of cities as per Annexure IV-A Minimum built-up processing Area (1 .....

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..... nformation Technology or Information Technology Enabled Services Special Economic Zone in a non-processing area shall be subject to provisions of all Central Acts and rules and orders made thereunder, as are applicable to any other entity operating in domestic tariff area. ] *************** NOTES:- 1. Inserted vide Notification No. G.S.R. 881(E) dated 06-12-2023 - stat .....

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