Section 10A(2)(i) of Income Tax Act: Key for Tax Exemptions on Industries Starting Post April 1, 1994.

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....Applicability of section 10A(2)(i) of the Income Tax Act - Date of commencement - Section 10A(2)(i) of the Act shows that it has relevance to industry that has begun to manufacture or produce articles or things or computer software on or after the 1st day of April, 1994 - HC....