Field help (CTR5SEZCOD) 

Use this field to indicate that this employee works within a designated Special Economic Zone (SEZ). Age restrictions will not apply to this employee when determining if they are a qualifying employee for the ETI, if you define the SEZ.

 A special economic zone (SEZ) is a geographical area designed to promote industry and create employment. Companies located within an SEZ which meet certain criteria can be eligible for tax incentives. You are advised to check the official published guidelines for full details.