Section 22(2) in The Special Economic Zones Rules, 2006
(2)Every Unit and Developer shall maintain proper accounts, financial year wise, [either in register form in hard copy or time stamped digital form,] [Substituted 'and such accounts' by Notification No. G.S.R. 909(E), dated 19.9.2018 (w.e.f. 10.2.2006).] which should clearly indicate in value terms the goods imported or procured from Domestic Tariff Area, consumption or Utilization of goods, production of goods, including by-products, waste or scrap or remnants, disposal of goods manufactured or produced, by way of exports, sales or supplies in the Domestic Tariff Area or transfer to Special Economic Zone or Export Oriented Unit or Electronic Hardware Technology Park or Software Technology Park Units or Bio-technology Park Unit, as the case may be, and balance in stock:Provided that Unit and Developer shall maintain such records for a period of seven years from the end of relevant financial year:Provided further that the Unit engaged in both trading and manufacturing activities shall maintain separate records for trading and manufacturing activities.
