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Section 37
Not getting exemptions and concessions
(1) Notwithstanding anything written elsewhere in this paragraph, if an industry established in a special economic zone fails to export its products in accordance with section 13 in any financial year, it will not get tax exemptions and concessions obtained under this Act for that financial year. .
(2) The amount of goods or services to be exported out of the goods or services produced by an industry established in a special economic zone in a financial year shall be determined as prescribed on the basis of the production capacity of such industry and the amount of raw material used.
(3) According to sub-section (2), the authority shall keep up-to-date records of the details necessary to determine the quantity produced and monitor the same.
(2) The amount of goods or services to be exported out of the goods or services produced by an industry established in a special economic zone in a financial year shall be determined as prescribed on the basis of the production capacity of such industry and the amount of raw material used.
(3) According to sub-section (2), the authority shall keep up-to-date records of the details necessary to determine the quantity produced and monitor the same.