Unlock Advanced Research with PRISMAI Integrated with over 4 crore judgments and laws — designed for legal practitioners, researchers, students and institutions - Know your Kanoon - Doc Gen Hub - Counter Argument - Case Predict AI - Talk with IK Doc - ... Upgrade to Premium Document Options Get in PDF Print it! [Cites 0, Cited by 3] [Section 10A(2)] [Section 10A] [Entire Act] Union of India - Subsection Section 10A(2)(b) in The Income Tax Act, 1961 (b)commencing on or after the 1st day of April, 1994, in any electronic hardware technology park, or, as the case may be, software technology park;