Inter Unit Transfer

6.13

(a) Transfer of manufactured goods from one EOU EHTP/STP/BTP unit to another EOU/EHTP/STP/BTP/ SEZ unit will be allowed.

(b) Transfer of goods from one EOU/EHTP/STP/BTP unit to another will be eligible for Income Tax exemption under the Income Tax Act.

(c) Capital goods may be transferred or given on loan to other EOU/EHTP/STP/BTP/SEZ units with prior permission of the concerned Development Commissioner with prior intimation to Customs authorities.

(d) Goods supplied by one unit of EOU/EHTP/STP/BTP to another unit shall be treated as imported goods for the second unit for the purpose of payment of duty, on DTA sale by the second unit.