Income Tax Section 10A

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PRANAV MISHRA (Querist)
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23 March 2008 Is Section 10A is rendered inoperative by the introduction of sub-section(7B).If yes why the provisions still there in the Bare Act

CA Mani (Expert)
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23 March 2008 No. It's not inoperative.

PRANAV MISHRA (Querist)
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23 March 2008 So which one 3rd proviso to sec10A(1)or sec10A(1A) is operative bcoz both provide conflicting provisions i.e.90% or 100%

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