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Income Tax - Highlights / Catch Notes

Home Highlights January 2020 Year 2020 This

Deduction u/s 10A - Though Section 10A, as amended, is a ...

Case Laws     Income Tax

January 31, 2020

Deduction u/s 10A - Though Section 10A, as amended, is a provision for deduction, the stage of deduction would be while computing the gross total income of the eligible undertaking under Chapter IV of the Act and not at the stage of computation of the total income under Chapter VI.

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