such previous year or years. Explanation.—In this clause, and in clause (10AA), "salary" shall have the meaning assigned to it in clause ... payment in commutation of pension received from a fund under clause (23AAB) ; (10AA) (i) any payment received by an employee of the Central Government
total income in the return; (v) disallowance of deduction claimed under [section 10AA or under any of the provisions of Chapter VI-A under
articles or things or providing any services referred to in section 10AA of that Act, in a case where the letter of approval, required
Section 10AA in The Income Tax Act, 1961
10AA. [ Special provisions in respect of newly established Units in Special Economic Zones. [Inserted
clause (23C) of section 10, section 10A, section 10AA, clause (b) of sub-section (1) of section 12A, section 44AB , section 44DA, section 50B, section
with effect from the 1st day of April, 2000; (c) in clause (10AA), in sub-clause (ii), for the words "eight months", the words
respect of certain incomes'; 4[***] (ii) deduction claimed, if any, [under section 10AA; and] [Substituted by Act No. 25 of 2014 section 39, for 'under ... section 10AA' (w.e.f. 1-4-2015).] (iii) [ deduction claimed, if any, under section 35AD as reduced by the amount of depreciation allowable
referred to in any other section under Chapter VI-A or section 10AA, to which provisions of sub-section (8) or sub-section
assessment year, no deduction shall be allowed under the provisions of section 10AA and Chapter VI-A under the heading "C.—Deductions in respect
clause (b), the following clauses shall be substituted, namely:- "(b) section 10AA; or (c) section 35AD."; (B) after sub-section (2), the following sub-section
