Section 27: Provisions of Income-tax Act, 1961 to apply with certain modification in relation to Developers and entrepreneurs

Q: What does Section 27 of The Special Economic Zones Act, 2005 (SEZ Act) deal with?

Section 27 SEZ Act pertains to "Provisions of Income-tax Act, 1961 to apply with certain modification in relation to Developers and entrepreneurs". It is part of the The Special Economic Zones Act, 2005, a legislation enacted by the Parliament of India. Section 27 of The Special Economic Zones Act, 2005 (SEZ Act) governs provisions of Income-tax Act, 1961 to apply with certain modification in relation to Developers and entrepreneurs. As verified on 19 May 2026.

Q: Is Section 27 SEZ Act still in force?

Yes, Section 27 of the The Special Economic Zones Act, 2005 is currently in force across the Republic of India.

Q: What is धारा 27 SEZ Act?

धारा 27 SEZ Act is the Devanagari Hindi reference for Section 27 of the The Special Economic Zones Act, 2005. Section 27 of The Special Economic Zones Act, 2005 (SEZ Act) governs provisions of Income-tax Act, 1961 to apply with certain modification in relation to Developers and entrepreneurs. As verified on 19 May 2026.

Q: What is Dhara 27 SEZ Act?

Dhara 27 SEZ Act is the Roman Hindi reference for Section 27 of the The Special Economic Zones Act, 2005. "Dhara" means "Section" in Hindi. Section 27 of The Special Economic Zones Act, 2005 (SEZ Act) governs provisions of Income-tax Act, 1961 to apply with certain modification in relation to Developers and entrepreneurs. As verified on 19 May 2026.

Q: How to cite Section 27 of The Special Economic Zones Act, 2005?

Cite as: "Section 27, The Special Economic Zones Act, 2005 (SEZ Act)" in legal briefs. For academic writing, use the BlueBook format: The Special Economic Zones Act, 2005, § 27 (India).

Law on Tips Editorial Board

The provisions of the Income‑tax Act, 1961 (43 of 1961), as in force for the time being, shall apply to, or in relation to, the Developer or entrepreneur for carrying on the authorised operations in a Special Economic Zone or Unit subject to the modifications specified in the Second Schedule.