Part II-A
|
S.No. |
Location of unit |
Total period of exemption/ reduction in the rate of tax |
Exemption from of tax in regard to Information Technology Products-including Computer, Digital/Data communication and Digital/Data Broadcasting products, by recognising the progressive technological convergence including all items in the classification list in Attachment A (Section I and II) of the WTO (ITA) Agreement and additionally Data Communication equipment. Year In case of In case units with of other a fixed capital units. investment exceeding 50 crores. |
Monetary limit up to which the benefit of exemption from or reduction in the rate of tax under the U.P. Trade Tax Act, 1948 together with the benefit of exemption from or reduction in the rate of tax under the Central Sales Act, 1956 is admissible. |
|
1 |
2 |
3 |
4 |
5 |
|
1 |
Any where in Uttar Pradesh |
Twelve Year |
A B C First to 100% 100% Twelve each each Years year year |
No limit |
CAclubindia
Ritesh
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