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Income Tax - Highlights / Catch Notes

Home Highlights February 2023 Year 2023 This

SEZ - Repatriation of Foreign Exchange Earning of sales proceeds ...


Export Sales Proceeds in SEZs Must Be Repatriated Within Six Months for Tax Incentives u/s 139(1.

February 2, 2023

Notes     Income Tax

SEZ - Repatriation of Foreign Exchange Earning of sales proceeds must be brought in India within six months from the end of the Previous Year or extended period - Benefit of export shall be available only if return is or before the due date of filing of ITR u/s 139(1)

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