Domestic Tariff Area IT units can subcontract in SEZs u/r 43, ensuring proper export revenue records.

Information Technology (IT) and Information Technology enabled Services (ITeS) Units in Domestic Tariff Area shall carry out their job-work in a Special Economic Zone Unit subject to conditions of recording / accounting of export revenue by SEZ unit - Sub-contracting for Domestic Tariff Area unit for export - Rule 43 of the Special Economic Zones Rules, 2006 .....

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