https://www.taxtmi.com/acts?id=11271 The amendment substitutes the reference to assessee with undertaking in the apportionment rule under sub section (7) of section 10AA, preserving the export turnover based profit attribution while changing the statutory reference point for taxation. A proviso makes this substitution effective retrospectively to specified earlier assessment years and declares the retrospective operative date. en-us Fri, 26 Feb 2010 19:29:42 +0530 Fri, 26 Feb 2010 19:29:42 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=11271 The amendment substitutes the reference to assessee with undertaking in the apportionment rule under sub section (7) of section 10AA, preserving the export turnover based profit attribution while changing the statutory reference point for taxation. A proviso makes this substitution effective retrospectively to specified earlier assessment years and declares the retrospective operative date. Act-Rules Bills Fri, 26 Feb 2010 19:29:42 +0530 https://www.taxtmi.com/acts?id=11271