Tax incentive eligibility expanded to cover electronic hardware and software technology parks, and production now includes computer programmes. Section 10A is amended to treat commencement of manufacture in free trade zones and in electronic hardware technology parks or software technology parks as qualifying activity; sub-section (4)(iii) is amended to include section 80-IA in its cross-reference; and the Explanation adds definitions for electronic hardware technology park and software technology park and clarifies that 'produce' includes production of computer programmes.
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.
Tax incentive eligibility expanded to cover electronic hardware and software technology parks, and production now includes computer programmes.
Section 10A is amended to treat commencement of manufacture in free trade zones and in electronic hardware technology parks or software technology parks as qualifying activity; sub-section (4)(iii) is amended to include section 80-IA in its cross-reference; and the Explanation adds definitions for electronic hardware technology park and software technology park and clarifies that "produce" includes production of computer programmes.
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