Introducing the “In Favour Of” filter in Case Laws.
- ⚖️ Instantly identify judgments decided in favour of the Assessee, Revenue, or Appellant
- 🔍 Narrow down results with higher precision
Try it now in Case Laws →
TaxTMI Login
🚀 New Feature Launched ✕
Just a moment...
Introducing the “In Favour Of” filter in Case Laws.
Try it now in Case Laws →
Press 'Enter' to add multiple search terms. Rules for Better Search
of 
of 
No Folders have been created
Are you sure you want to delete "My most important" ?
NOTE:
of of 
All Acts & Rules
of of All Acts & Rules
Note
Bookmark
Share
Don't have an account? Register Here
of <h1>Tax Breaks for New Industrial Units: 5-Year Exemption Within 8-Year Window Under Section 10A Income-tax Act</h1> The amendment modifies section 10A of the Income-tax Act, allowing tax exemption for profits from new industrial undertakings. The exemption covers five consecutive assessment years within an eight-year period from the initial year of manufacturing. The option to specify these years is given to the assessee, with a clear limitation that the five-year exemption cannot extend beyond the eight-year window.
TaxTMI 
TaxTMI 
