Suppose I want to claim exemption under section 10AA
Now, I have completed 10yrs in SEZ......For remaining 5 yrs , I can claim if I fulfill specified conditions....
For that we have to create reserve and utilise it in a specified manner...
My question is : if after utilisation of reserve, extra reserve which remains unutilised can be used for other purpose like distribution of dividend etc...
CAclubindia
