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
0 times
322 KB
Download Other files in Income Tax category
Comments
Trending Downloads
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
- Draft Guidance on Regulatory Expectations for Data Governance
- Amendment Directions on 'Matters to be placed before the Boards of the Banks'
- Foreign Assets Information User Guide - Version 1.0 (July 2026)
- Developments in India's Balance of Payments for the Month of May 2026
- RBI Bulletin - July 2026
- RBI issues Prudential Norms on Specified Non Financial Asset acquired by Regulated Entitites
- ICAI Students' Journal - July 2026
CAclubindia
