TCS

A 100 per cent tax deduction is given under Section 10 A of the Income Tax Act
1961 to profits from export earnings of units in free trade zones, software
technology parks or SEZs
Government, in 2000-01 stipulated that the tax deduction will not be
available, if the beneficial ownership or the beneficial interest in the
undertaking is transferred by any means
But, Finance Ministry modified this act to allow demerger of TCS from Tata
Sons in 2003

Government provides stamp duty rebate on purchase of land

In 2003, Andhra Pradesh government approved a concessional package of
Rs. 150 crore project for TCS
TCS was given 50% stamp duty rebate on purchase of 6.3 acres of land
It was also exempted from transfer and registration fee