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 0] [Section 10BA(2)] [Section 10BA] [Entire Act] Union of India - Subsection Section 10BA(2)(d) in The Income Tax Act, 1961 (d)ninety per cent. or more of its sale during the previous year relevant to the assessment year are by way of exports of the eligible articles or things;