https://www.taxtmi.com/circulars?id=53040 Clarification prescribes that transfer or re-deployment of technical manpower into a new SEZ unit will not amount to splitting up or reconstruction for claiming deduction under sections 10A/10AA if transfers do not exceed a prescribed proportion of the SEZ unit's technical workforce at year-end, or alternatively if the assessee can demonstrate equivalent net additions of technical manpower across its units; the assessee may elect either route and the circular applies only to software and IT-enabled service SEZ units and is not retrospective. en-us Wed, 08 Oct 2014 00:00:00 +0530 Thu, 09 Oct 2014 14:20:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=53040 Clarification prescribes that transfer or re-deployment of technical manpower into a new SEZ unit will not amount to splitting up or reconstruction for claiming deduction under sections 10A/10AA if transfers do not exceed a prescribed proportion of the SEZ unit's technical workforce at year-end, or alternatively if the assessee can demonstrate equivalent net additions of technical manpower across its units; the assessee may elect either route and the circular applies only to software and IT-enabled service SEZ units and is not retrospective. Circulars Income Tax Wed, 08 Oct 2014 00:00:00 +0530 https://www.taxtmi.com/circulars?id=53040