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        Bills

        Clause 8 - Amendment of section 10AA.

        Finance Bill, 2016
        Chapter III
        DIRECT TAXES

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        SEZ deduction limited: deduction under section 10AA available only for units commencing before 1 April 2021, effective from 2017. The amendment to section 10AA restricts the deduction for SEZ units to entrepreneurs whose unit begins the qualifying manufacturing or service-export activity before 1st April, 2021, with the change taking effect from 1st April, 2017 and applying to the 2017-2018 assessment year and subsequent years.
                          Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
                            Provisions expressly mentioned in the judgment/order text.

                                SEZ deduction limited: deduction under section 10AA available only for units commencing before 1 April 2021, effective from 2017.

                                The amendment to section 10AA restricts the deduction for SEZ units to entrepreneurs whose unit begins the qualifying manufacturing or service-export activity before 1st April, 2021, with the change taking effect from 1st April, 2017 and applying to the 2017-2018 assessment year and subsequent years.


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