https://www.taxtmi.com/manuals?id=1280 Section 10B historically allowed approved 100% export-oriented undertakings a deduction of export profits for 10 consecutive assessment years from commencement of manufacture or production. Eligibility required timely return filing, audit, export-proceeds repatriation within six months, and formation without reconstruction of an existing business or transfer of previously used plant or machinery. The deduction was unavailable from assessment year 2012-13. Software development services performed outside India were treated as export profits, and restructuring rules preserved the available deduction with the successor entity. en-us Tue, 06 Oct 2015 11:28:00 +0530 Wed, 21 Oct 2026 10:52:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/manuals?id=1280 Section 10B historically allowed approved 100% export-oriented undertakings a deduction of export profits for 10 consecutive assessment years from commencement of manufacture or production. Eligibility required timely return filing, audit, export-proceeds repatriation within six months, and formation without reconstruction of an existing business or transfer of previously used plant or machinery. The deduction was unavailable from assessment year 2012-13. Software development services performed outside India were treated as export profits, and restructuring rules preserved the available deduction with the successor entity. Manuals Income Tax Tue, 06 Oct 2015 11:28:00 +0530 https://www.taxtmi.com/manuals?id=1280