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Home Acts & Rules SEZ Act SPECIAL ECONOMIC ZONES ACT, 2005 Chapters List Chapter I PRELIMINARY This

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Section 2 - Definitions - SPECIAL ECONOMIC ZONES ACT, 2005

Extract

  1. 04/2024 - Dated: 4-1-2024 - Income Tax - Central Government notifies activity of investment in a financial product by the non-resident
  2. 57/2023 - Dated: 1-8-2023 - Income Tax - No TDS u/s 194I on payment in the nature of lease rent or supplemental lease rent to aunit of IFSC for lease of a ship.
  3. 52/2023 - Dated: 20-7-2023 - Income Tax - No deduction of tax u/s 194 of the IT Act 1961 from any income in the nature of dividend paid by any unit of an International Financial Services Centre [engaged in the business of leasing of an aircraft]
  4. 65/2022 - Dated: 16-6-2022 - Income Tax - No TDS on on payment in the nature of lease rent or supplemental lease rent to the IFSC for lease of an aircraft - Central Government specifies that no deduction of tax shall be made under section 194-IA of the IT Act 1961
  5. 119/2021 - Dated: 11-10-2021 - Income Tax - Exemption to specified persons from requirement of furnishing a return of income under section 139(1) for assessment year 2021-2022
  6. 17/2020 - Dated: 13-3-2020 - Income Tax - Central Government specifies a nonresident being an Eligible Foreign Investor u/s 115AD
  7. 55/2019 - Dated: 26-7-2019 - Income Tax - Exemption to specified persons (Non-residetns and foreign company) from requirement of furnishing a return of income under section 139(1) - Income from any investment in an investment fund set up in an International Financial Services Centre (IFSC) located in India.
  8. 46/2017 - Dated: 30-6-2017 - Customs -Tariff - Exemption to re-import of goods exported under duty drawback, rebate of duty or under bond on or before the 30th June 2017
  9. 45/2017 - Dated: 30-6-2017 - Customs -Tariff - Exemption to re-import of goods exported under duty drawback, rebate of duty or under bond on or after the 1st July 2017
  10. 339/2015-RB - Dated: 2-3-2015 - Foreign Exchange Management - Foreign Exchange Management (International Financial Services Centre) Regulations, 2015
  11. S. O. 527 - Dated: 3-3-2010 - Special Economic Zone - Provisions of clause (u) of section 2 of the Special Economic Zones Act, 2005, would not apply to setting up of (i) offsite Automated Teller Machines in the SEZ, and (ii) branches in Special Economic Zones by Banks, not licensed as Offshore Banking Units
  12. 94/1996 - Dated: 16-12-1996 - Customs -Tariff - Exemption to re-imported goods exported under various Export Promotion Schemes
  1. Section 9A - Anti-dumping duty on dumped articles - Customs Tariff Act, 1975
  2. Section 9 - Countervailing duty on subsidized articles - Customs Tariff Act, 1975
  3. Section 8B - Power of Central Government to apply safeguard measures - Customs Tariff Act, 1975
  4. Section 80LA - Deductions in respect of certain incomes of Offshore Banking Units and International Financial Services Centre - Income-tax Act, 1961
  5. Section 80IAB - Deductions in respect of profits and gains by an undertaking or enterprise engaged in development of Special Economic Zone - Income-tax Act, 1961
  6. Section 55 - Power to make rules. - SPECIAL ECONOMIC ZONES ACT, 2005
  7. Section 54GA - Exemption of capital gains on transfer of assets in cases of shifting of industrial undertaking from urban area to any Special Economic Zone - Income-tax Act, 1961
  8. Section 47 - Transactions not regarded as transfer - Income-tax Act, 1961
  9. Section 197A - No deduction to be made in certain cases - Income-tax Act, 1961
  10. Section 194LC - Income by way of interest from Indian company. - Income-tax Act, 1961
  11. Section 115R - Tax on distributed income to unit holders - Income-tax Act, 1961
  12. Section 115O - Tax on distributed profits of domestic companies - Income-tax Act, 1961
  13. Section 115JF - Interpretation in this Chapter - Income-tax Act, 1961
  14. Section 115JB - Special provision for payment of tax by certain companies - Income-tax Act, 1961
  15. Section 115BAD - Tax on income of certain resident cooperative societies - Income-tax Act, 1961
  16. Section 115BAC - Tax on income of individuals , Hindu undivided family and others - Income-tax Act, 1961
  17. Section 115BAA - Tax on income of certain domestic companies - Income-tax Act, 1961
  18. Section 115ACA - Tax on income from Global depository receipts purchased in foreign currency or capital gains arising from their transfer - Income-tax Act, 1961
  19. Section 112A - Tax on long-term capital gains in certain cases - Income-tax Act, 1961
  20. Section 111A - Tax on short term capital gains in certain cases - Income-tax Act, 1961
  21. Section 10AA - Special provisions in respect of newly established Units in Special Economic Zones. - Income-tax Act, 1961
  22. Section 10A - Special provision in respect of newly established undertakings in free trade zone, etc. - Income-tax Act, 1961
  23. Section 10(23D) to 10(50) - Incomes not included in total income [Clause (23D) to Clause (50)] - Income-tax Act, 1961
  24. Section 10(11) to 10(17) - Incomes not included in total income [Clause (11) to Clause (17)] - Income-tax Act, 1961
  25. Rule 21AI - Computation of exempt income of specified fund for the purposes of clause (4D) of section 10 - Income-tax Rules, 1962
  26. Rule 114AAB - Class or classes of person to whom provisions of section 139A shall not apply - Income-tax Rules, 1962
  27. Regulation 49A - Definitions - Securities and Exchange Board of India (Mutual Funds) Regulations, 1996
  28. Regulation 2 - Definitions - Securities and Exchange Board of India (Foreign Portfolio Investors) Regulations, 2019
  29. Regulation 2 - Definitions - Foreign Exchange Management (International Financial Services Centre) Regulations, 2015
  30. Manual - MAT Rate in case of unit located in International Financial Services Centre - Section 115JB(7)
  31. Manual - Special provisions in respect of newly established undertakings in free trade zone, etc. - Section 10A

 

 

 

 

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