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A newly established undertaking located in a Free Trade Zone is eligible for deduction. The undertaking must manufacture or produce any article or thing in Free Trade Zone. The sale proceeds of articles or things or computer software exported out of India must be received in or bought into India by the assessee in convertible foreign exchange during the PY or within a period of 6months from the end of the relevant PY.
A newly established undertaking located in a Free Trade Zone is eligible for deduction. The undertaking must manufacture or produce any article or thing in Free Trade Zone. The sale proceeds…