Section 10A(1A)(ii) in The Income Tax Act, 1961

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Union of India - Subsection

Section 10A(1A)(ii) in The Income Tax Act, 1961

(ii)for the next three consecutive assessment years, so much of the amount not exceeding fifty per cent. of the profit as is debited to the profit and loss account of the previous year in respect of which the deduction is to be allowed and credited to a reserve account (to be called the "Special Economic Zone Re-investment Allowance Reserve Account") to be credited and utilised for the purposes of the business of the assessee in the manner laid down in sub-section (1B):]

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Union of India - Subsection

Section 10A(1A)(ii) in The Income Tax Act, 1961