Amendment of section 10B

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..... 1st day of April, 2003, the deduction under this sub-section shall be ninety per cent, of the profits and gains derived by an undertaking from the export of such articles or things or computer software:"; (b) after sub-section (9) and before Explanation 1, the following shall be inserted, namely:- "(9A) Notwithstanding anything contained in sub-section (9), where as a result of reorganisation of .....

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..... a sole proprietary concern, the shareholding of the sole proprietor in the company is not less than fifty-one per cent, of the total voting power in the company and his shareholding continues to remain as such for the period for which the company is eligible for deduction under this section.". - - statute, statutory provisions legislation, law, enactment, Acts, Rules, Regulations, Taxation Tax .....

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