Tax deduction for export-oriented undertakings suspended, with reinvestment reserve and strict eligibility and filing conditions applying. Section 10A granted a time bound deduction for profits from export of goods or software, but the deduction is no longer available for later assessment years. For qualifying new units the provision set phased exemption percentages and mandated a Special Economic Zone Reinvestment Allowance Reserve Account with strict utilisation rules for acquisition of new plant or machinery and interim business use; noncompliance renders the reserve taxable. Ineligibility arises where units are formed by splitting, reconstruction, transfer of used plant, failure to remit export proceeds timely, failure to file returns on time, or where an assessee elects out in writing before filing the return.