Benefits/Incentive/Facilities available for SEZ enterprises

•  Exemption from customs / excise duties for development of SEZs for authorized operations approved by the BOA

•  Income Tax exemption on export income for a block of 10 years in 15 years under Section 80-IAB of the Income Tax Act

•  Exemption from minimum alternate tax under Section 115 JB of the Income Tax Act

•  Exemption from dividend distribution tax under Section 115O of the Income Tax Act

•  Exemption from Central Sales Tax (CST)