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Section 10A - Special provisions in respect of newly established undertakings in free trade zone etc.

Income Tax - Export Oriented Units (EOU) / Special Economic Zone (SEZ) / Export Promotion Schemes - 01 - SEC - 10A: SPECIAL PROVISIONS IN RESPECT OF NEWLY ESTABLISHED UNDERTAKINGS IN FREE TRADE ZONE, ETC. The benefit in respect of newly established Industrial Undertaking in Free Trade Zone (FTZ), Electronic Hardware Technology Park (EHTP) or Software Technology Park (STP) is available to all Assessees on Export of Certain Articles or things or software. Subject to the following Conditions: i. Sh .....

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of such article, thing, software for 10 consecutive assessment years from the assessment year relevant to previous year in which it begun to manufacture subject to some conditions and restrictions mentioned in the Act. For units which have begun on or after AY 2003-04: The deduction is 100% for first 5 years and 50% for next 2 years and next 3 years 50% subject to creation of Special Economic Zone Reinvestment Allowance Reserve Account and fulfillment of conditions relating thereto failing whic .....

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