https://www.taxtmi.com/article/detailed?id=1401 Eligibility for the export-linked tax deduction requires actual export out of India of articles or computer software and receipt of sale proceeds in convertible foreign exchange; delivery within India to an agent or buyer, even with foreign exchange receipt, does not satisfy the statutory definition of export turnover absent customs clearance or documentary proof of goods leaving the country. en-us Wed, 24 Aug 2011 18:04:26 +0530 Wed, 24 Aug 2011 18:04:26 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=1401 Eligibility for the export-linked tax deduction requires actual export out of India of articles or computer software and receipt of sale proceeds in convertible foreign exchange; delivery within India to an agent or buyer, even with foreign exchange receipt, does not satisfy the statutory definition of export turnover absent customs clearance or documentary proof of goods leaving the country. Articles Customs - Import - Export - SEZ Wed, 24 Aug 2011 18:04:26 +0530 https://www.taxtmi.com/article/detailed?id=1401