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Whether sez unit have to pay an advance tax?

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(Querist)
02 December 2014 As we all know that the due date for advance tax for 3rd quarter is 15th December, Is there any advance tax payable by an SEZ unit which established in 2013-14 at Bangalore?
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CA Kumar Mukesh

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CA Kumar Mukesh (Expert)
02 December 2014 Yes units are located in SEZ are required to pay Advance tax as it will come either of section 115JB or section 115JC i.e. MAT or AMT
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Derick Machado

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Derick Machado (Querist)
16 December 2014 okay! thank you Mukesh!
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