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Section 10B - Special provisions in respect of newly established hundred percent export-oriented undertakings

Income Tax - Export Oriented Units (EOU) / Special Economic Zone (SEZ) / Export Promotion Schemes - 03 - SEC - 10B: SPECIAL PROVISIONS IN RESPECT OF NEWLY ESTABLISHED HUNDRED PERCENT EXPORT-ORIENTED UNDERTAKINGS The benefit in respect of newly established 100% Export Oriented Units is available to all assessees on Export of Certain Articles or things or software. Subject to the following Conditions: i.Undertaking must be approved as a 100% EOU. ii. The Income tax return must be filed on or befor .....

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ii. Audit of Books of Accounts. TAX HOLIDAY 100% profit from export of such article, thing, software for 10 consecutive assessment years from the assessment year relevant to previous year in which it begun to manufacture. No deduction for AY 2012-13 or thereafter. COMPUTATION OF PROFITS Profits of the business of the undertaking X Export Turnover ÷ Total turnover of the Undertaking Points to be noted: No loss referred to in sub-section (1) of Section 72 or sub­section (1) or sub-secti .....

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