could, any one, pls, suggest Whether a manufacturer located in SEZ (area ) can get Income Tax Benefit under 10AA section or Not ?

[Pawan Agrawal]

could, any one, pls, suggest Whether a manufacturer located in SEZ (area ) can get Income Tax Benefit under 10AA section or Not ?

AI Summary

Manufacturer in SEZ Eligible for Income Tax Deduction Under Section 10AA if Conditions Met; Deemed Exporter Sales in Question A query was raised about whether a manufacturer in a Special Economic Zone (SEZ) can receive an income tax benefit under Section 10AA. One response indicated that the benefit is available as a deduction, provided the conditions outlined in Section 10AA are met. Another response confirmed that the benefit is considered by the Income Tax department, subject to the fulfillment of these conditions, and questioned its applicability in the case of deemed exporter sales.