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[Cites 0, Cited by 0] [Section 10BA(7)] [Section 10BA] [Entire Act]

Union of India - Subsection

Section 10BA(7)(c) in The Income Tax Act, 1961

(c)"export turnover" means the consideration in respect of export by the undertaking of eligible articles or things received in, or brought into, India by the assessee in convertible foreign exchange in accordance with sub-section (3), but does not include freight, telecommunication charges or insurance attributable to the delivery of the articles or things outside India;