Special Economic Zones (‘SEZ’) were introduced with an intent to drive economic growth along with quality infrastructure complemented by attractive fiscal package. Initially introduced in the form of SEZ Policy in 2000, the scheme was subsequently formalised in the form of SEZ Act, 2005 (‘SEZ Act’). SEZ has, in today’s world, become a very familiar terminology to the larger public/ layman because of growing interest of the public in tax debates and economic development of the country.  This week's podcast talks about the eligibility to claim deduction under income-tax post business re-structuring that impacts SEZ developers and entrepreneurs.

Audio Source : An article published on the LKS website in July 2022
https://www.lakshmisri.com/insights/articles/deduction-under-10aa-benefit-available-even-after-sunset-date/#

 Authors: Karanjot Singh, Joint Partner (LKS) and; Parvathy Kartha, Principal Associate (LKS)

Voice: Anushka Verma

https://www.lakshmisri.com/