SEZ domestic sales relief to be time-bound: Revenue Secy

New Delhi: The relaxation on domestic sales for special economic zone (SEZ) units proposed in the budget will be a "limited-time window" to help these export-oriented enterprises tide over global uncertainties, revenue secretary Arvind Shrivastava said Monday.

The budget proposed a "special one-time measure" to facilitate sales by eligible manufacturing units in SEZs to the domestic tariff area (DTA), or outside the designated zones, at concessional rates of duty.

Details to implement the proposal will be worked out, and it will be in the form of an exemption notification under the Customs Act, the secretary said at a post-budget interaction with industry, organised by the Confederation of Indian Industry.


"This window being created is expected to be a one-time, limited-time frame window and, we hope, during this period the various uncertainties and volatilities of the international trade will also pass over, and we will be in a position to get back stability on that front, too," Shrivastava said.

The budget proposals are designed to convert the vision of a taxpayer-friendly system into practical, operational measures that empower businesses to manage their tax affairs independently and transparently, he said.

The budget introduced several changes to enhance taxpayer comfort, including extending the timeline for revising income tax returns by a quarter and allowing taxpayers time to correct errors voluntarily without intervention from the department.

Additionally, the system of updated returns, which has already seen widespread adoption, enables taxpayers to report new or missing information in a four-year period.

"These measures ensure that taxpayers can proactively manage their liabilities, reduce disputes, and retain greater control over their assessments," he said.

On the customs front, the government is moving from transaction-based rules to entity-based systems, Shrivastava said.

"Accredited economic operators and eligible manufacturers will receive preferential treatment, such as electronic sealing of exports and simplified customs procedures," he said. "This approach is intended to reduce physical inspections and enhance efficiency while streamlining compliance for businesses."