Actual Impact of Section 80 IA of Income tax Act,1961

If anyone has idea about 80 IA actual tax planning then please reply me?

I am sharing my experience that when I was doing tax audit of a company then i found that however Statute provides an exemption to 80 IA profits say directly but when u r going into a depth of the section u will find that actually there is only 0 to 10 % exemption and nothing else. Go in depth of that section u will find the same.