GST Helpdesk   Subscription   Demo   New User   Login      
Tax Management India .com
TMI - Tax Management India. Com
Extracts
Home List
← Previous Next →

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 for a period of 10 consecutive AYs beginning with the AY relevant to the previous year in which the undertaking begins to manufacture o .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

up or reconstruction of unit already in existence. vi.Should not be formed by transferring machinery or plant previously used. vii.There must be repatriation of sale proceeds into India within 6 months. viii. 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. Points to be noted: No loss re .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

 

 

 

 

 



|| Home || Acts and Rules || Notifications || Circulars || Schedules || Tariff || Forms || Case Laws || Manuals ||

|| About us || Contact us || Disclaimer || Terms of Use || Privacy Policy || TMI Database || Members || Site Map ||

© Taxmanagementindia.com [A unit of MS Knowledge Processing Pvt. Ltd.] All rights reserved.

Go to Mobile Version