The relaxation is subject to the developers foregoing the tax benefits proportionately, and refunding those availed in the past without interest.
The move follows the grievance expressed by these developers that with the prevalence of the work-from-home mode among IT units in SEZs, each developer is left with under-utilized real estate.
According to a notification issued late on Wednesday, demarcation of a portion of the built-up area within an SEZ unit will be permitted on a floor-by-floor basis as a non-processing or non-SEZ area.
SEZ units are eligible for a 15year staggered income tax holiday, but for a large number of them, the benefits have ended in recent years, because a 2020 amendment to the SEZ Act restricted them to units established on or after April 1, 2005, and before April 1, 2020.
For such units, only the neutralisation of domestic indirect taxes is available, as is available to domestic tariff area units as well.
この記事は Financial Express Mumbai の December 08, 2023 版に掲載されています。
7 日間の Magzter GOLD 無料トライアルを開始して、何千もの厳選されたプレミアム ストーリー、9,000 以上の雑誌や新聞にアクセスしてください。
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この記事は Financial Express Mumbai の December 08, 2023 版に掲載されています。
7 日間の Magzter GOLD 無料トライアルを開始して、何千もの厳選されたプレミアム ストーリー、9,000 以上の雑誌や新聞にアクセスしてください。
すでに購読者です? サインイン
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