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  • Particulars to be furnished in respect of units established under SEZ
  • Shweta Verma
  • img March 23, 2026

Particulars to be furnished in respect of units established under SEZ

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

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Shweta Verma

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