https://www.taxtmi.com/forum/issue?id=1848 The exemption for profit and gains of a 100% Export Oriented Unit is subject to a fixed-term tax holiday; statutory or administrative extensions of the scheme's overall window do not extend an individual unit's allotted exemption period. Therefore, a unit that has exhausted its unit-level fixed-term entitlement cannot claim further exemption in later assessment years solely because the scheme's sunset date was extended. en-us Sat, 03 Apr 2010 16:52:37 +0530 Thu, 23 Jan 2025 15:58:37 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=1848 The exemption for profit and gains of a 100% Export Oriented Unit is subject to a fixed-term tax holiday; statutory or administrative extensions of the scheme's overall window do not extend an individual unit's allotted exemption period. Therefore, a unit that has exhausted its unit-level fixed-term entitlement cannot claim further exemption in later assessment years solely because the scheme's sunset date was extended. Discussion-Forum Income Tax Sat, 03 Apr 2010 16:52:37 +0530 https://www.taxtmi.com/forum/issue?id=1848