CBDT Circular on Certain Clarification Regarding Tax Holiday Under Section 10b Of The Income-Tax Act To 100% Export Oriented Undertaking

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CERTAIN CLARIFICATION REGARDING TAX HOLIDAY UNDER SECTION 10B OF THE INCOME-TAX ACT TO 100% EXPORT ORIENTED UNDERTAKING CIRCULAR NO. 1/2005, DATED 6-1-2005 1. Section 10B of the Income-tax Act provides for 100% deduction of profits derived by a hundred per cent Export Oriented Undertaking, from export of articles or things or computer software manufactured or produced by…

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