Special Economic Zones Act 2005 with Rules [Bare Act with Section Notes] by Taxmann provides a comprehensive and up-to-date presentation of India's SEZ legal framework, governing their establishment, operation, and fiscal incentives. The 2026 Edition consolidates the amended text of the SEZ Act 2005, SEZ Rules 2006, and SEZ Authority Rules 2009, along with all recent amendments, including those of 2023 & 2024. Enriched with Taxmann's Section Notes, judicial insights, and practical annotations, this Edition ensures clarity and accuracy for professionals, policymakers, and academicians engaged in SEZ compliance and governance.