Section 10AA provides a deduction from total income of such profits and gains derived by an assessee being an entrepreneur from the export of articles or things or services for certain consecutive assessment years.
source https://www.caclubindia.com/articles/section-10aa-provisions-related-newly-established-units-special-economic-zones-44822.asp
source https://www.caclubindia.com/articles/section-10aa-provisions-related-newly-established-units-special-economic-zones-44822.asp
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