Export profit apportionment clarified - ties trading goods export profits to turnover share and includes processed goods.

The amendment limits profit apportionment for the export incentive to profits derived from the export of trading goods, apportioned in the same proportion as the certified export turnover of those trading goods bears to the assessee's total export turnover in respect of such goods. It also expands the operative scope by replacing "manufactured by the assessee" with "manufactured or processed by the assessee", thereby including processed goods within the provision's coverage.

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