(1)Subject to the provisions of this section, a deduction of such profits and gains as are derived by an undertaking from the export out of India of eligible articles or things, shall be allowed from the total income of the assessee:Provided that where in computing the total income of the undertaking for any assessment year, deduction under section 10-A or section 10-B has been claimed, the undertaking shall not be entitled to the deduction under this section:Provided further that no deduction under this section shall be allowed to any undertaking for the assessment year beginning on the 1st day of April, 2010 and subsequent years.
