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Income Tax exemption 10AA for SEZ unit

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(Querist)
24 September 2024 Currently my company is having operations outside SEZ. We are planning to have a unit in SEZ along with the existing registered office. So can we claim the benefit of 10AA for 10 years for unit in SEZ?
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Dhirajlal Rambhia

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Dhirajlal Rambhia (Expert)
25 September 2024 The exemption u/s. 10AA IT act, is only available if the SEZ unit began operation on or after 1 April 2005 but before 1 April 2021.
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