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Delegation of powers for shifting of SEZ Unit from one SEZ to another within same Zone

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..... ation of powers for shifting of SEZ Unit from one SEZ to another within same Zone - reg. Sir/Madam, I am directed to refer to the subject cited above and to convey herewith the approval of the Competent authority for delegation of powers to jurisdictional Development Commissioners for authorising the proposals of shifting/relocation/transfer of SEZ Units from one SEZ to another SEZ within the same .....

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..... as allowed under the Income Tax Act, after its relocation. (ii) The assessing officer under the Income Tax Act, shall have the right to assess the taxability arising out of the transfer of the unit. (iii) The unit would be liable to refund the duty incentives availed on such assets which are not shifted to the new location of the unit. 4. This issues with the approval of the Competent Authority. .....

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