SEZ India Invest, Kolkata, India
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Fiscal Incentives

Income Tax Holiday (Units In Sez)
For first five years
Next five years
Next five years
100% of the eligible profits or gains
50% of the eligible profits or gains
50% of the eligible profits or gains subject to creation or specified reserve
Income Tax Holiday (Developer)
Deduction of 100% of profits derived from developing a SEZ for a Period of 10 consecutive assessment years out of the first 15 years from the year in which the SEZ is notified by the Central Government
Capital Gain
Exemption from capital gains or transfer or specified assets in Consequence to shifting of industrial undertaking from urban or other areas to SEZ subject to certain conditions.
Dividend Distribution Tax
Exemption from Dividend Distribution Tax declared or paid after 1st April, 2005 by an enterprise engaged in developing or developing and operating or developing, operating and maintaining a SEZ.
Minimum Alternate Tax
Exemption from the provisions of Minimum Alternate Tax for developer as well as SEZ unit.
Customs Duties
Exemption from customs duties for development of SEZ for authorized operation approved by BOA
Service Tax
Exemption from Service Tax under chapter VI of the Finance Act 1994 on taxable services provided to a developer or unit to carry on authorized Operation in an SEZ
Securities Transaction Tax
Exemption from the Securities Transaction Tax leviable under Section 98 of the Finance (No.2) Act 2004 in case the taxable securities transactions are entered into by a non-resident through the International Finance Service.
Import Duty
Duty free Import domestic procurement of goods for development, Operation & maintenance of SEZ units.
Excise Duty
Exemption from any duty or excise, under the Central Excise Act, 1944 or the Central Excise Tariff Act, 1985 or any other law for the time being in force, on goods brought from Domestic Tariff Area to a Special Economic Zone or Unit, to carry on the authorized operations by the Developer or entrepreneur.
Central Sales Tax/VAT
Exemption from Central Sales Tax/VAT on sale or purchase or goods



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Ranchi | Bangalore | Thiruvananthapuram | Bhopal | Mumbai | Imphal | Shillong | Aizawi | Kohima
Bhubaneshwar | Chandigarh | Jaipur | Gangtok | Chennai | Agartala | Dehradun | Lucknow | Kolkata

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