https://www.taxtmi.com/manuals?id=1278 Section 10A formerly granted a deduction for profits and gains derived from export of specified articles, things or computer software by qualifying undertakings. No deduction is available for assessment year 2012-13 or later. Eligibility required that the undertaking not arise through splitting up, reconstruction, or transfer of previously used plant or machinery; export proceeds had to be realised in convertible foreign exchange; the return had to be timely filed; and Form 56F had to accompany it. A reinvestment reserve was subject to prescribed utilisation conditions. en-us Tue, 06 Oct 2015 11:26:00 +0530 Wed, 21 Oct 2026 10:49:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/manuals?id=1278 Section 10A formerly granted a deduction for profits and gains derived from export of specified articles, things or computer software by qualifying undertakings. No deduction is available for assessment year 2012-13 or later. Eligibility required that the undertaking not arise through splitting up, reconstruction, or transfer of previously used plant or machinery; export proceeds had to be realised in convertible foreign exchange; the return had to be timely filed; and Form 56F had to accompany it. A reinvestment reserve was subject to prescribed utilisation conditions. Manuals Income Tax Tue, 06 Oct 2015 11:26:00 +0530 https://www.taxtmi.com/manuals?id=1278