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SECTION 10B - EOU

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(Querist)
05 April 2008 WHETHER A UNIT ORIGINALLY FORMED AS EOU IN F.Y.2003-2004 CAN AVAIL DEDUCTION UP TO F.Y.2009-2010 ?
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S.Srinivasaraghavan

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S.Srinivasaraghavan (Expert)
06 April 2008 The deduction of such profits and gains as are derived by a hundred per cent export-oriented undertaking from the export of articles or things or computer software for a period of ten consecutive assessment years beginning with the assessment year relevant to the previous year in which the undertaking begins to manufacture or produce articles or things or computer software, as the case may be, shall be allowed from the total income of the assessee up to 2009-2010. :
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