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Introducing the “In Favour Of” filter in Case Laws.
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of <h1>Amendment to Income-tax Act: New Clause in Section 10A Requires 75% Export Sales for Tax Benefits from 1995 Onwards.</h1> Section 10A of the Income-tax Act is amended to include a new clause applicable from April 1, 1996. This clause stipulates that for undertakings commencing the manufacture or production of articles or things on or after April 1, 1995, at least seventy-five percent of the total sales of such articles or things during the previous year must be exports. This amendment is part of the Finance Act, 1995, under direct taxes concerning income tax.
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