9.29A
- Document type
- Procedure
- Dated
- Category
- HB Vol.1 (upto 31/03/2001)
Entitlements
9.29A (i) Units set up in EPZs will be charged rent for lease of industrial plots
and standard design factory buildings / sheds as per rates fixed from
time to time.
(ii) Corporate tax: EOU / EPZ / EHTP / STP units engaged in manufacturing and
services will be eligible for entitlements in respect of payment of
income tax as per the provisions of Income Tax Act.
(iii) FOB Value of export of an EOU / EPZ / EHTP / STP unit can be clubbed
with FOB value of export of its parent company in the DTA for the
purpose of according Export House, Trading House, Star Trading House or
Super Star Trading House status for the latter;
(iv) 100% Foreign Equity: Foreign Equity upto 100% is permissible in the case
of EOU / EPZ / EHTP / STP units.
(v) Software units may, in addition, also be allowed to use the computer
system for training purpose (including commercial training) subject to
the condition that no computer terminal shall be installed outside the
bonded premises for the purpose.
(vi) Procurement of raw materials and export of finished products shall be
exempt from Central levies.