Commercial Special Economic Zones Act, 2005 Bare Act by Commercial’s Editorial Board Latest Edition

This edition of The Special Economic Zones Act, 2005 (Act 28 of 2005, dated 23-6-2005), as amended vide S.O. 940(E), dated 28-2-2024, serves as a comprehensive and reliable legal reference for legal professionals, exporters, developers, investors, businesses, tax practitioners, compliance officers, and students dealing with the regulatory framework governing Special Economic Zones in India. Presented as a Bare Act with short comments, the book brings together the principal legislation along with the relevant rules and supporting material required for practical and regulatory reference.

The edition incorporates the latest amendment to the Special Economic Zones Rules, 2006, including the amendment vide GSR 609(E), dated 9-7-2026, effective from 9-7-2026, ensuring that the compilation reflects the current regulatory framework applicable to Special Economic Zones.

The content includes:
• The Special Economic Zones Act, 2005, as amended vide S.O. 940(E), dated 28-2-2024
• The Special Economic Zones Rules, 2006, as amended vide GSR 609(E), dated 9-7-2026
• The Special Economic Zone Authority Rules, 2009
• List of Authorised Operations to be used by the Board of Approval
• Provisions relating to establishment, development, and management of Special Economic Zones
• Constitution, powers, and functions of Development Commissioners and other authorities
• Approval and administration of Special Economic Zones and Special Economic Zone units
• Incentives, exemptions, and fiscal provisions applicable to Special Economic Zones
• Procedures relating to authorised operations and approval by the Board of Approval
• Special provisions relating to designated areas, export-oriented activities, and units operating within Special Economic Zones
• Offences, penalties, adjudication, and appeals under the SEZ framework

This edition is particularly suitable for:
• SEZ developers, co-developers, and units operating within Special Economic Zones
• Exporters, importers, manufacturers, and businesses engaged in international trade
• Advocates and legal professionals handling corporate, commercial, taxation, and trade matters
• Chartered accountants, tax consultants, and compliance professionals
• Government officials and authorities administering SEZ regulations
• Law students, researchers, and academicians studying economic-zone and business regulations

Whether used for legal practice, corporate compliance, investment planning, export-import operations, academic study, or regulatory reference, this 2027 edition provides an authoritative and practical compilation of the Special Economic Zones Act, 2005, together with the Special Economic Zones Rules, 2006, Special Economic Zone Authority Rules, 2009, and the listed authorised operations, incorporating the amendments specified on the cover.