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[Cites 0, Cited by 2] [Section 10AA(1)] [Section 10AA] [Entire Act]

Union of India - Subsection

Section 10AA(1)(i) in The Income Tax Act, 1961

(i)hundred per cent. of profits and gains derived from the export, of such articles or things or from services for a period of five consecutive assessment years beginning with the assessment year relevant to the previous year in which the Unit begins to manufacture or produce such articles or things or provide services, as the case may be, and fifty per cent. of such profits and gains for further five assessment years and thereafter;