SEZ Trading Unit

Tax queries 1151 views 2 replies



Is it possible to have Income Tax benefit under Section 10AA

for the following activities in SEZ Unit?

 

A.Import and Re-Export of product ( after repacking ) to the third countries.

 

B.Buying from DTA and exporting the Product.

Replies (2)
Originally posted by :Amitabh
"

Is it possible to have Income Tax benefit under Section 10AA
for the following activities in SEZ Unit?
 
A.Import and Re-Export of product ( after repacking ) to the third countries.
 
B.Buying from DTA and exporting the Product.
"


 

The benefit of 10AA is available to SEZ unit for manufacture or production or evne services. Thus packing part will be covered under production. Foreign trade will be covered under services.


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