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      Home› Circulars List › Income Tax › 1986 › Income Tax - 1986 › This
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      Income Tax

      Scope of exemption u/s10A.

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      Section 10A exemption covers processing and assembling of imported components for export; do not reopen assessments.
      The Board interprets the scope of the section 10A exemption to include Free Trade Zone industrial undertakings engaged in processing and assembling ... Summary

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