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    <description>Provision added to section 10AA denies the unit deduction if the return of income is not furnished by the due date; applicability is further conditioned on receipt in India of export proceeds in convertible foreign exchange within six months of the previous year&#039;s end or within an extended period allowed by the competent authority, with export turnover defined to exclude certain charges and deemed received where credited to a separate RBI-approved foreign bank account.</description>
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      <description>Provision added to section 10AA denies the unit deduction if the return of income is not furnished by the due date; applicability is further conditioned on receipt in India of export proceeds in convertible foreign exchange within six months of the previous year&#039;s end or within an extended period allowed by the competent authority, with export turnover defined to exclude certain charges and deemed received where credited to a separate RBI-approved foreign bank account.</description>
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