https://www.taxtmi.com/manuals?id=1280 Section 10B provided a deduction for profits from eligible exports by newly established approved export-oriented undertakings, subject to conditions concerning timely return filing, manufacturing or software activity, export-proceeds repatriation, audit, and restrictions on reconstruction or use of previously used plant or machinery. The provision is subject to a sunset rule making the deduction unavailable from assessment year 2012-13. It also addressed loss treatment, depreciation, on-site software-development profits, and continuation of the benefit following amalgamation or demerger. en-us Tue, 06 Oct 2015 11:28:00 +0530 Fri, 17 Jul 2026 16:46:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/manuals?id=1280 Section 10B provided a deduction for profits from eligible exports by newly established approved export-oriented undertakings, subject to conditions concerning timely return filing, manufacturing or software activity, export-proceeds repatriation, audit, and restrictions on reconstruction or use of previously used plant or machinery. The provision is subject to a sunset rule making the deduction unavailable from assessment year 2012-13. It also addressed loss treatment, depreciation, on-site software-development profits, and continuation of the benefit following amalgamation or demerger. Manuals Income Tax Tue, 06 Oct 2015 11:28:00 +0530 https://www.taxtmi.com/manuals?id=1280