LSN: Public Tax Law - Non-U.S. (Topic)最新文献

筛选
英文 中文
Tax Incentives Available to a Newly Established Units in Special Economic Zone 经济特区内新设单位的税收优惠
LSN: Public Tax Law - Non-U.S. (Topic) Pub Date : 1900-01-01 DOI: 10.2139/SSRN.2149885
Mitali Srivastava
{"title":"Tax Incentives Available to a Newly Established Units in Special Economic Zone","authors":"Mitali Srivastava","doi":"10.2139/SSRN.2149885","DOIUrl":"https://doi.org/10.2139/SSRN.2149885","url":null,"abstract":"The object of writing this project is to give a clear picture of the position of Section 10AA in the Income Tax Act 1961. This project also aims to give the reader a description of tax assessment in Special Economic Zones. The first chapter in the project deals with the explanation of the concept of SEZ. It talks about the rationale behind providing for such areas and the special privileges awarded to them. A brief example of Chinese concept of SEZ has also been discussed in this chapter. It further talks about the present state and the probable future programmes. The chapter moreover contains a brief critique on the concept. The second chapter deals with the detailed analysis of Section 10AA of Income Tax Act 1961 that deals with SEZ areas. It contains the various provisions contained in the section. It talks about assessees who are eligible for deduction. It gives essential conditions to claim deductions. The chapter also contains the period on which deduction is available, the method of computing deductions for such undertakings, treatment of unabsorbed depreciation, brought forward losses, etc and WDV after tax holiday period. The chapter further discusses provisions regarding deduction allowable in case of amalgamation and demerger. It also contains brief account on SEZ Act 2005 and its features. The third chapter discusses the meaning and provisions regarding deduction allowable in case of amalgamation and demerger. The fourth chapter contains the provisions of the DTC Bill and the impact that it will have on SEZ policy. The last chapter contains the conclusion of the project.","PeriodicalId":262460,"journal":{"name":"LSN: Public Tax Law - Non-U.S. (Topic)","volume":"7 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"1900-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"121246256","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 0
0
×
引用
GB/T 7714-2015
复制
MLA
复制
APA
复制
导出至
BibTeX EndNote RefMan NoteFirst NoteExpress
×
提示
您的信息不完整,为了账户安全,请先补充。
现在去补充
×
提示
您因"违规操作"
具体请查看互助需知
我知道了
×
提示
确定
请完成安全验证×
相关产品
×
本文献相关产品
联系我们:info@booksci.cn Book学术提供免费学术资源搜索服务,方便国内外学者检索中英文文献。致力于提供最便捷和优质的服务体验。 Copyright © 2023 布克学术 All rights reserved.
京ICP备2023020795号-1
ghs 京公网安备 11010802042870号
Book学术文献互助
Book学术文献互助群
群 号:604180095
Book学术官方微信