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Introducing the “In Favour Of” filter in Case Laws.
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of <h1>Special Tax Deductions for 100% Export-Oriented Units Under Section 10B of Income-Tax Act; Conditions Apply</h1> Section 10B of the Income-tax Act, as amended by the Finance Act, 2000, provides special tax provisions for 100% export-oriented undertakings. These undertakings are eligible for a deduction on profits from exports of articles, things, or computer software for ten consecutive assessment years, starting from the year of commencement of production. Conditions include manufacturing new products, not forming from existing businesses, and receiving export proceeds in convertible foreign exchange. No deductions apply from April 1, 2010, onwards, and certain conditions on ownership and beneficial interest transfers may disqualify eligibility. Specific definitions and conditions are outlined for compliance.
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