Amendment of section 10AA

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..... plies to any undertaking, being the Unit, which fulfils ail the following conditions, namely: - (i) it has begun or begins to manufacture or produce articles or things or provide services during the previous year relevant to the assessment year commencing on or after the 1st day of April, 2006 in any Special Economic Zone; (ii) it is not formed by the splitting up, or the reconstruction, of a .....

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