Section 10A Tax Benefit Granted for Software Tech Park Units, Customs Bonding Not Required for Exemption Eligibility.

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....Once permission is obtained and the unit is started in software technology park, after the aforesaid date, the assessee is entitled to the benefit u/s 10A of the Act. Customs bonding is not a requirement or a condition precedent for granting exemption u/s 10A.- HC....