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

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Union of India - Subsection

Section 10A(1A)(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 computer software for a period of five consecutive assessment years beginning with the assessment year relevant to the previous year in which the undertaking begins to manufacture or produce such articles or things or computer software, as the case may be, and thereafter, fifty per cent. of such profits and gains for further two consecutive assessment years, and thereafter;

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Union of India - Subsection

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