Company Switching from EPZ to SEZ Eligible for Extra 5-Year Tax Deduction u/s 10AA After 10-Year Exemption.

SEZ unit - Deduction u/s 10AA - conversion of EPZ unit to SEZ unit - eligibility for additional 5 years after availing benefit of exemption u/s 10A for 10 years - assessee is entitled for deduction u/s 10AA(1)(ii) of the 1961 Act for the impugned assessment year, subject to fulfilment of other conditions. .....

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