TMI Blogsection 10 AX X X X Extracts X X X X X X X X Extracts X X X X ..... section 10 A X X X X Extracts X X X X X X X X Extracts X X X X ..... s to register itself with the STPI in-order to claim tax benefits available under the Income Tax Act. Questions: Can invoice for the period "June 2009 to December 2009" raised before registration w ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ith STPI and still tax exemption claimed for invoices after registration. If Invoices are dated after registration , for services rendered prior to registration, Is that allowable for tax exemption, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Treatment of carried forward losses upto registration date. Any Procedure/conditions to be complied with for converting this existing unit into an STPI. Any suggestion you may deem fit. Reply By Sur ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ender Gupta: The Reply: In my the exemption u/s 10A for SEZ units are available for assessment year basis. Therefore, the invoices raised before getting registration but during the relevant previous ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... year falling under sez exemption, you are very well eligible for the full exemption as per the scheme of section 10A. Regarding carried forward losses upto registration date, I am unable to understa ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nd the issue since, the exemption is available since commencement of the manufacturing or production, the brought forward losses may be from other activity or business which are not same. Therefore, m ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ore details are required to see this issue. X X X X Extracts X X X X X X X X Extracts X X X X
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