https://www.taxtmi.com/acts?id=20499 The amendment to section 10AA restricts the deduction for SEZ units to entrepreneurs whose unit begins the qualifying manufacturing or service-export activity before 1st April, 2021, with the change taking effect from 1st April, 2017 and applying to the 2017-2018 assessment year and subsequent years. en-us Mon, 29 Feb 2016 17:17:01 +0530 Mon, 29 Feb 2016 17:17:01 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=20499 The amendment to section 10AA restricts the deduction for SEZ units to entrepreneurs whose unit begins the qualifying manufacturing or service-export activity before 1st April, 2021, with the change taking effect from 1st April, 2017 and applying to the 2017-2018 assessment year and subsequent years. Act-Rules Bills Mon, 29 Feb 2016 17:17:01 +0530 https://www.taxtmi.com/acts?id=20499