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With reference to Special Economic Zone (SEZ) identify the inc | INSIGHT DELHI

With reference to Special Economic Zone (SEZ) identify the incorrect statement:
Anonymous Quiz
28%
(a) SEZ are specially demarcated deemed foreign territory.
18%
(b) These zones have provision of tax holidays to promote export activities.
24%
(c) The major objective of setting up SEZ is to attract Foreign Direct Investment.
30%
(d) To create employment opportunities, developing backward regions is not part of its objectives.