- Shweta Verma
March 23, 2026
Particulars to be furnished in respect of units established under SEZ
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Form 33 is required to be furnished by an assessee availing deduction under Section 144 of the Income-tax Act, 2025 for new plant/machinery purchased after making withdrawal from the SEZ Reinvestment Allowance Reserve Account maintained by the assessee. The form is to be verified by the proprietor/partner/director.
https://www.incometaxindia.gov.in/documents/d/guest/form-33-faqs
Author Bio
Shweta Verma
Company: TVA & CO LLP
Designation: CS
Location: -
Gender: female
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