Special Economic Zone Act, 2005
The Second Schedule - -
-SECOND SCHEDULE(See section 27)MODIFICATIONS TO THE INCOME-TAX ACT, 1961(43 of 1961)
| (a) | - | in section 10,- |
| (A) | - | in clause (15), after sub-clause (vii), the following clause shall be inserted at the end, namely:- |
| - | "(viii) any income by way of interest received by a non-resident or a person who is not ordinarily resident, in India on a deposit made on or after the 1st day of April, 2005, in an Offshore Banking Unit referred to in clause (u) of section 2 of the Special Economic Zones Act, 2005;"; | |
| (B) | - | in clause (23G), after the words, brackets, figures and letters "sub-section (4) of section 80-IA", the words, bra .... To read the full section download the app from Google Play store
22 September 2026
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