Income Tax Section 10A

This query is : Resolved 

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

23 March 2008 No. It's not inoperative.

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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