Special Economic Zone SEZ
Special Economic Zones (SEZ)
Income for Export oriented units operating from Special Economic Zones SEZ is exempt from income tax, service tax, VAT. However Corporates and LLPs need to pay Minimum alternate tax of 18.5% on book profits. If the unit is a partnership firm it is fully exempt from any Alternate Minimum Tax (MAT / AMT).
| Checklists for documents to be submitted for registration of SEZ Unit |
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| 1 |
Copy of letter of willingness to allot space in the Zone issued by SEZ or SEZ Developer on its letter head.
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| 2 |
Application fees - to be paid in the form of a demand draft ( the amount of Fee may vary from one SEZ to the other)
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| 3 |
Affidavit of undertaking as prescribed in the Form-F in stamp paper of Rs.100/- (Click here to download affidavit format)
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| 4 |
Project Report indicating list of capital goods to be imported/procured, Description of raw materials and other imports, Technical Collaboration, Marketing Collaboration, activities proposes etc. (including a write up on the background of the promoters establishing their credentials and standing)
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| 5 |
Xerox Copy of Certificate of Incorporation alongwith xerox copy of Articles of Association and Memorandum of Association in case of companies and attested copy of Partnership Deed in case of Partnership Firms
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| 6 |
Xerox copies of Income tax returns of proprietor/partners for the last 3 years. In case of company audited balance sheet for the last 3 years.
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| 7 |
Xerox Copy of Pan Card of Promoters
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| 8 |
Proof of residence of promoter (Copy of Ration Card, Voter ID Card, Passport, Driving Licence)
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