08 September 2009
Section 10AA has been inserted for concessions to newly established units in SEZ "Shifted" means the unit is not New. Secondly, the exemption is allowable from the date of production. Restriction of transfer of old plant & Machinery(Computers) is also a hurdle. It is therefore, more beneficial to set a new software unit. A unit has to obtain letter of approval by the Development Commissioner to set a unit in a SEZ. You may get more details from them.
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