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December 22, 2023
The article discusses the recent notification of the Special Economic Zones (Fifth Amendment) Rules, 2023 providing for floor-wise demarcation of non-processing areas for businesses engaged in Information Technology.
December 18, 2023
The government is reviewing requests from special economic zone (SEZ) developers seeking clarification on retaining benefits for demarcated domestic areas, excluding common spaces like gyms and cafeterias. A recent SEZ amendment permits denotification of full floors in IT and IT-enabled services SEZs in exchange for customs benefit repayment. I
November 6, 2023
The ministries of finance and commerce & industry have been in discussions on the DESH bill for more than a year. Partial de-notification of zones, sales to DTA, concessional corporate tax for them and removal of net foreign exchange earning requirement have been some of the sticky issues between the two ministries.