GSR 784(E)

Special Economic Zones (Fourth Amendment) Rules, 2010

What this is

GSR 784(E) was published on 28 September 2010. Its subject is Special Economic Zones (Fourth Amendment) Rules, 2010.

The provisions it speaks to

Left, the provision of the Income-tax Act, 1961 as the instrument itself names it. Right, the section of the Income-tax Act, 2025 that the department’s own concordance maps it to — which is where the same ground is now covered.

Under the 1961 Act	Now
s.55	s.2, s.90

The instrument, as the Board published it

The words below are the department’s own, reproduced from its published text. Where the department’s copy carried a publisher’s notes after the instrument, those are not reproduced.

SPECIAL ECONOMIC ZONES (FOURTH AMENDMENT) RULES, 2010

Notification No. [GSR 784(E) (File No. C. 5/1/2010-SEZ)], dated 28-9-2010

In exercise of the powers conferred by section 55 of the Special Economic Zones Act, 2005 (28 of 2005), the Central Government hereby makes the following rules further to amend the Special Economic Zones Rules, 2006, namely :—
1. (1) These rules may be called the Special Economic Zones (Fourth Amendment) Rules, 2010.
(2) They shall come into force on the date of their publication in the Official Gazette.
2. In the Special Economic Zones Rules, 2006, in Annexure II, in Serial Number 3, in column (3), for the words "Apparel", the words "Textiles and Article of Textiles" shall be substituted.

On the same provision

Other instruments in this library that name the same provision of the 1961 Act. They are not necessarily still operative, and a later one may have replaced an earlier one without saying so.

SO 732(E) — Special Economic Zones (Third Amendment) Rules, 2010 7 September 2010

← Notification No. NC-72/2010 [S.O.2358(E)] · Notification No. 74/2010 →

What a notification is. A notification is made under a power the Act itself gives, and within that power it is law — unlike a circular, which only binds the department. Its reach is the reach of the enabling provision and no wider, and the date it carries decides from when it works.

Source: the Income Tax Department’s own published text — its page for this instrument.