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of <h1>Chartered Accountant Report Certifies SEZ Unit's Tax Deduction Under Section 10AA of Income-tax Act, 1961 for Assessment Year</h1> The document is a report under Section 10AA of the Income-tax Act, 1961, prepared by a Chartered Accountant. It certifies the accounts of a business unit engaged in exports or services, located in a Special Economic Zone (SEZ), and claims a tax deduction for a specific assessment year. The report confirms the accuracy of the deduction amount based on the unit's financial records and export proceeds. It includes details such as the unit's location, business nature, turnover, profits, and export proceeds. The report also addresses whether export proceeds were brought into India within the stipulated time frame.
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