Section 13(1) in The Special Economic Zones Rules, 2003
(1)There shall be maintained in every special economic zone unit accounts, financial year-wise, in the form convenient to them, at least under the following heads, namely:-(i)inflow of all foreign exchange by way of exports and other receipts;(ii)outflow of all foreign exchange on account of imports and on account of dividend, royalty, fees, foreign visits and other payments;(iii)value and quantity of all goods admitted free of duty or received under claim of duty drawback or duty entitlement passbook scheme credit;(iv)value and quantity of goods produced, manufactured, processed, packaged, and cleared and services rendered, including waste, scrap and remnants arising out of such production, manufacture, processing or packaging, in the domestic tariff area;(v)value and quantity of goods utilised in production;(vi)receipt of all duty paid goods;(vii)receipt of goods from the domestic tariff area on payment of central excise duty by the domestic tariff area unit;(viii)value and quantity of clearances to other export oriented undertakings, software technology park units, electronic hardware technology park units or special economic zone units and receipt from such units; and(ix)value and quantity of goods cleared for export and services rendered abroad.
