Clarification regarding allowability of deduction under sec 10A/10AA on transfer of technical man power in the case of software industry
SAI SASANKA
Author
File details
File description
Please find the attached circular 14/2014 regarding clarification on allowability of deduction under section 10A/10AA on transfer of technical man power in the case of software industry. CBDT decided that the transfer of re-deployment of technical man power from existing unit to a new unit located in SEZ, in the first year of business, shall not be construed as splitting up or reconstruction of an existing business, provided the number of technical man power so transferred as at the end of financial year doesn’t exceed 50% of total technical man power actually engaged. #pdf
Comments
Recent Files in Income Tax
View more →
PDF
FAQs on Agricultural Income (Section 2(5) and Rule 270) as per IT Act 2025
17 September 2026
Download
Trending Online Classes
-
DT & Audit (Exam Oriented Fastrack Batch) - For May 26 Exams and onwards Full English
CA Bhanwar Borana & CA Shubham Keswani
Subscribe to Pro
Join an elite circle of professionals
Popular Files
- FAQs on Reforms related to Litigation Management
- FAQs on refund of ITC accumulated on account of inward supply of input services and capital goods
- FAQs in relation to Recommendations of the 57th GST Council Meeting
- RBI Bulletin: October 2026
- RBI issues guidelines on the implementation of Leverage Ratio 2017 Standard
- Risk Management and Inter-Bank Dealings
- Guidance Notes for CA Foundation Jan 2027 Exams
- Permanent Exemption Window (Intermediate) - Jan 2027 Exams
CAclubindia
