Mukherjee, Arpita; Rahman, Nida; Mukherjee, Eshana - 2023
Globally, special economic zones (SEZs) are created to boost exports and promote investment by providing units located … exports. Among the fiscal incentives given to units in Indian SEZs, the income tax benefits are conditional upon the units … reverse job work in their SEZs. This has prompted India to design WTO compatible zones and the country is in the process of …