SO 732(E)

Special Economic Zones (Third Amendment) Rules, 2010

What this is

SO 732(E) was published on 7 September 2010. Its subject is Special Economic Zones (Third 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 (THIRD AMENDMENT) RULES, 2010
Notification No. [SO 732(E) (File No. C.4/1/2010-SEZ)] dated 7-9-2010
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 (Third 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, 2009 (hereinafter referred to as the principal rules), in rule 27, in sub- rule (1) after second proviso, the following proviso shall be inserted, namely :—
"Provided also that items prohibited for import can be procured by a Special Economic Zone unit or Developer from a place outside India to the Special Economic Zone with the prior approval of Board of Approval".
3. In the principal rules, in rule 45 in sub-rule (1), the following provisos shall be inserted, namely :—
"Provided that a unit may export prohibited items to a place outside India with prior approval of Board of Approval :
Provided further that such prohibited items cannot be procured from Domestic Tariff Area."

What it names

Rules it names. Rule 27, 45 of the Income-tax Rules, 1962. The 1962 Rules were replaced by the Income-tax Rules, 2026, which renumbered nearly everything: a rule number quoted here almost never means the same rule today.

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.

GSR 784(E) — Special Economic Zones (Fourth Amendment) Rules, 2010 28 September 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.