Section 13(2) in The Special Economic Zones Rules, 2003
(2)There shall be maintained in every special economic zone unit engaged in both trading and manufacturing activities, the records of accounts specified under sub-rule(1) separately for trading and manufacturing operations.Explanation.- For the purposes of calculation of inflow or outflow of foreign exchange, the payments received by the transferring special economic zone unit or export oriented undertaking or any other unit in software technology park or electronic hardware technology park, as the case may be, in respect of inter-unit transfer of goods, even though in rupees, shall be considered as inflow of foreign exchange and similarly, in the case of the recipient unit, such payments shall be considered as outflow of foreign exchange.[14. Submission of Returns. - Every special economic zone unit, shall endorse, a copy of the quarterly and annual return which it furnishes to the Development Commissioner, the the Assistant Commissioner of Customs, as the case may be, in a format as specified for such purpose in Appendix 141F of the Handbook of Procedures (Vol. I), notified by the Director General of Foreign Trade, Government of India in the Ministry of Commerce and Industry under Public Notice No.1 (RE-2003)/2002-07, dated the 31st march, 2003.] [Substituted by Notification No. G.S.R. 305(E) dated 11.5.2004 (w.e.f. 22.7.2003)]
