Deduction period u/s 10B starts from AY 1996-97 for EOUs operating as DTAs, aligning with production commencement.

Deduction u/s 10B – exemption period when EOU acts as a DTA unit - 10 year period of deduction u/s 10B should commence from AY 1996-97 during which the assessee started its production/manufacture - AT .....

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