TaxTMI 
TaxTMI 
Dear Sir,
As per SEZ act , exports by third parties are to be treated as exports. Am I eligible to claim 10AA deduction ?
Please clarify
Exports to third parties by SEZ Unit and 10AA
20 Oct 2019 
3 Replies 
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SEZ unit 10AA eligibility depends on meeting statutory conditions; export turnover, not remittance currency, governs deduction.
Eligibility for the export-linked deduction for SEZ units requires meeting prescribed conditions: qualifying entrepreneur status under the SEZ Act, commencement of activity in the relevant previous year for assessment years beginning on or after 1 April 2006, absence of formation by splitting/reconstruction or by transfer of previously used plant or machinery, and no prior continuous decade of deduction; export turnover is the operative measure and remittance in domestic currency does not bar claim, but all conditions must be fulfilled. (AI Summary)
Eligibility for the export-linked deduction for SEZ units requires meeting prescribed conditions: qualifying entrepreneur status under the SEZ Act, commencement of activity in the relevant previous year for assessment years beginning on or after 1 April 2006, absence of formation by splitting/reconstruction or by transfer of previously used plant or machinery, and no prior continuous decade of deduction; export turnover is the operative measure and remittance in domestic currency does not bar claim, but all conditions must be fulfilled. (AI Summary)