Part of: Section 80-IAB — Deductions in respect of profits and gains by an undertaking or enterprise engaged in
(3) The provisions of sub -section ( 5) and sub -sections ( 7) to ( 12) of section 80 -JIA shall apply to the Special Economic Zones for the purpose of allowing deductions under sub -section ( 1). Explanation. -For the purposes of this section, “Developer” and “Special Economic Zone” shall have the same meanings respectively as assigned to them in clauses ( g) and ( za) of section 2 of the Special Economic Zones Act, 2005.]