Deduction under section 10A: STP unit approvals by Directors will not alone disqualify claims if other conditions met. Section 10A grants a ten year deduction for profits of export oriented undertakings subject to commencement, formation and machinery use conditions. Where STP units were approved or registered by Directors of Software Technology Parks, such approval alone shall not defeat a claim under section 10A; the Inter Ministerial Standing Committee will review past Director approvals. Assessments denying section 10A solely for lack of Committee approval should have resulting demands kept in abeyance, and allowance of deduction must await verification that all other statutory conditions are met.