Amendment of section 10B

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Full Text of the Document

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...., 2003, the deduction under this sub-section shall be ninety per cent, of the profits and gains derived by an undertaking from the export of such articles or things or computer software:"; (b) after sub-section (9) and before Explanation 1, the following shall be inserted, namely:- "(9A) Notwithstanding anything contained in sub-section (9), where as a result of reorganisation of business, a fir....