Multiple choice Under the provision of SEZ act, the units are allowed 100% tax exemption for the first 4 years 5 years 7 years 10 years Reveal answer Fill a bubble to check yourself B Correct answer Explanation Under the Special Economic Zones (SEZ) Act, units are granted a 100% income tax exemption on export income for the first five years of their operation. This incentive is designed to promote exports and attract foreign investment.