Scope of exemption u/s10A.

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....exemption of profits and gains derived by an assessee from an industrial undertaking set-up in any Free Trade Zone subject to the conditions laid down in clauses (i), (ii), and (iii) of sub-section (2....

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....ion. 3. The Board have taken the view that the benefit of this exemption u/s 10A of the Income-tax Act, 1961 will be available to industrial undertakings in Free Trade Zones engaged in processing and....