Deduction in respect of profit and gains by an undertaking or enterprise engaged in development of special economic zone - Section 80-IAB

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..... nditions should be satisfied: The tax payer is a developer of a special economic zone. The books of account of the tax payer are required to get audited. The return of income should be submitted on or before the due date of submission of return of income given by section 139(1) . If return is not submitted or return is submitted belatedly, deduction under this section is not available .....

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..... lopment of Special Economic Zone begins on or after the 1st day of April, 2017 Inter-Unit Transfer of Goods or Services: Where any goods or services held for the purposes of the eligible business are transferred to any other business carried on by the assessee, or where any goods or services held for the purposes of any other business carried on by the assessee are transferred to the .....

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