Transfer of Unutilized SAD Credit Permitted Between Units u/r 10A from April 1, 2012.

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....Transfer of unutilized credit of SAD from one unit to other unit as per the provisions of Rule 10A - The said Rule 10A came into effect from 01.04.2012 and the credit which was already accumulated and remained unutilized prior to the amendment rightly can be transferred after 01.04.2012. - AT....