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Income Tax - Highlights / Catch Notes

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Deduction u/s. 80IB - the export incentives such as Duty Draw ...

Income Tax

March 20, 2023

Deduction u/s. 80IB - the export incentives such as Duty Draw Back and MEIS is an income assessable under the head ‘profits or gains from business or profession’ as per clause (iiib) and (iiid) to section 28 of the Act. - AT

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