Special provisions in respect of newly established Units in Special Economic Zones.

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....rred to in section 2(j) of the Special Economic Zones Act, 2005 (28 of 2005), who begins to manufacture or produce articles or things or provide any services referred to in section 10AA of the Income-tax Act, 1961 (43 of 1961); and (b) such assessee is eligible to claim a deduction from the profits and gains derived from the export, of such articles or things or from services for such tax year u....