https://www.taxtmi.com/circulars?id=2835 Deduction under section 80HHC includes export benefits such as duty drawback granted under the Customs and Central Excise Duties Drawback Rules, 1995 because Rule 18 of the 1995 Rules effects repeals and savings of the 1971 Rules and Section 8 of the General Clauses Act directs that references to repealed provisions be read as references to re-enacted provisions; deduction is allowed subject to satisfaction of other conditions and applies from assessment year 1996-97 onward. en-us Mon, 15 May 2006 00:00:00 +0530 Mon, 11 Aug 2008 12:54:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=2835 Deduction under section 80HHC includes export benefits such as duty drawback granted under the Customs and Central Excise Duties Drawback Rules, 1995 because Rule 18 of the 1995 Rules effects repeals and savings of the 1971 Rules and Section 8 of the General Clauses Act directs that references to repealed provisions be read as references to re-enacted provisions; deduction is allowed subject to satisfaction of other conditions and applies from assessment year 1996-97 onward. Circulars Income Tax Mon, 15 May 2006 00:00:00 +0530 https://www.taxtmi.com/circulars?id=2835