Section 80HHC(3)(a) in The Income Tax Act, 1961

[Cites 0, Cited by 107] [Section 80HHC(3)] [Section 80HHC] [Entire Act]

Union of India - Subsection

Section 80HHC(3)(a) in The Income Tax Act, 1961

(a)where the export out of India is of goods or merchandise [manufactured or processed by the assessee,][the profits derived from such export shall be the amount which bears to the profits of the business, the same proportion as the export turnover in respect of such goods bears to the total turnover of the business carried on by the assessee; [Substituted by Act 32 of 1985, Section 19, for Section 80-HHC (w.e.f. 1.4.1986).]

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Union of India - Subsection

Section 80HHC(3)(a) in The Income Tax Act, 1961