https://www.taxtmi.com/acts?id=9491 Amendments to section 10A fix a specific deduction rate for the assessment year beginning 1 April 2003 and introduce an enhanced deduction for undertakings that commence manufacture or production in a special economic zone, providing full exemption of export-derived profits for an initial consecutive period and a reduced exemption for a subsequent limited period. The amendments further allow transfer of the deduction to a successor company on reorganisation where the partners or sole proprietor retain a majority of total voting power and maintain that shareholding for the eligibility period. en-us Tue, 21 Oct 2008 13:18:50 +0530 Tue, 21 Oct 2008 13:18:50 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=9491 Amendments to section 10A fix a specific deduction rate for the assessment year beginning 1 April 2003 and introduce an enhanced deduction for undertakings that commence manufacture or production in a special economic zone, providing full exemption of export-derived profits for an initial consecutive period and a reduced exemption for a subsequent limited period. The amendments further allow transfer of the deduction to a successor company on reorganisation where the partners or sole proprietor retain a majority of total voting power and maintain that shareholding for the eligibility period. Act-Rules F. Acts / Amendment Acts Tue, 21 Oct 2008 13:18:50 +0530 https://www.taxtmi.com/acts?id=9491