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available to newly established Special Economic Zone (SEZ) units under Section 10AA of the Indian Income Tax Act. The goal of these incentives is to encourage investment in specified zones, which will quicken economic expansion. This section provides tax incentives to organizations that meet certain requirements, so creating an atmosphere that will favor export promotion and corporate expansion. To maintain a balance between financial incentives and regulatory compliance, the regulations under deduction Section 10AA outline the requirements and restrictions for claiming particular deductions.
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