Amendment of section 10AA.

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....o such deduction shall be allowed to an assessee who does not furnish a return of income on or before the due date specified under sub-section (1) of section 139."; (b) after sub-section (4), the following shall be inserted, namely:- '(4A) This section applies to a Unit, if the proceeds from sale of goods or provision of services is received in, or brought into, India by the assess....

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....lauses shall be substituted, namely:- '(i) "convertible foreign exchange" shall have the meaning assigned to it in clause (ii) of the Explanation 2 to section 10A; (ia) "export turnover" means the consideration in respect of export by the undertaking, being the Unit of articles or things or services received in, or brought into, India by the assessee in convertible foreign ex....