Description
The Special Economic Zones Act, 2005 (Act 28 of 2005, dated 23-6-2005), as amended up to date, presents the authoritative bare text of the law governing the establishment, development, operation, and regulation of Special Economic Zones (SEZs) in India. Updated for 2026, the book serves as a comprehensive and reliable legal reference for law students, legal practitioners, corporate professionals, policymakers, and candidates preparing for statutory and competitive examinations
The publication reproduces the statutory provisions exactly as enacted, without interpretation, while including brief short comments to facilitate practical understanding and application. It incorporates the latest amendments and notifications, ensuring full alignment with the current legal and regulatory framework governing SEZs.
Along with the principal Act, this edition also includes:
• The Special Economic Zones Rules, 2006 (as amended)
• The Special Economic Zone Authority Rules, 2009
• List of authorised operations to be used by the Board of Approval
The content comprehensively covers provisions relating to:
• Establishment, approval, and administration of Special Economic Zones
• Incentives, exemptions, and concessions for developers and units
• Single-window clearance and regulatory mechanisms
• Offshore banking, fiscal benefits, and foreign trade operations
• Functions and powers of authorities and development commissioners
• Compliance requirements, offences, and penalties
