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Section 10A Deduction Classified as Deduction, Not Exemption; Section 80AB Provisions Inapplicable.

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....Deduction u/s 10A - the deduction under s. 10A is not an exemption but only a deduction under Chapter III of the IT Act and the provisions of s. 80AB of Chapter VI-A would not be applicable to such deduction under s. 10A.... - AT....