Scope of exemption u/s10A.

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....86 Section 10A of the Income-tax Act, 1961 provides for exemption of profits and gains derived by an assessee from an industrial undertaking set-up in any Free Trade Zone subject to the conditions ....

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....es or things imported from abroad are entitled to this exemption. 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 indust....