Special Provisions in respect of Newly-established Units in Special Economic Zones (SEZ) [Section-10AA]
Special Economic Zones (SEZs) have emerged as key drivers of economic growth and development in many countries. In India, SEZs have played a significant role in attracting investment, promoting exports, and creating employment opportunities. To provide further impetus to SEZs, the Indian government has introduced various special provisions, including Section-10AA of the Income Tax Act. […]