Page 147 - DCOM301_INCOME_TAX_LAWS_I

Income Tax Laws – I

Notes 8. What are the 100% Export Oriented Unit (EOU)?
9. Describe the categories of 100% EOUs.
10. Discuss the deduction part of 100% EOUs.

Answers: Self Assessment

1. Free Trade Zone 2. Ninety per cent
3. No 4. Electronic hardware technology park

5. Software technology park 6. Section 10AA
7. Export 8. 100 per cent
9. Section 10A(1A) 10. Resulting company
11. Export-oriented units (EOUs) 12. Chapter 6
13. Domestic Tariff Area (DTA) 14. Section 10-B

15. No
5.7 Further Readings

Books Aggarwal, K. Direct Tax Planning and Management. Atlantic Publications.
Ahuja, G. K. & Gupta, Ravi. Systematic Approach to Income Tax. Bharat Law House.
Lakhotia, R.N. Income Tax Planning Handbook. Vision Books.
Singhania, V. K. & Singhania, Kapil. Direct Taxes Law & Practice. Taxmann
Publications.
Srinivas E. A. Handbook of Corporate Tax Planning. Tata McGraw Hill.

Online links http://finance.indiamart.com/taxation/corporate_tax/ftz.html
http://law.incometaxindia.gov.in/DIT/Income-tax-acts.aspx

http://law.incometaxindia.gov.in/dittaxmann/incometaxacts/2008itact/
section10AA.htm
http://www.caclubindia.com/articles/amt-v-s-sez-units-13637.asp#.
UO5sfoE43CM
http://icai.org/post.html?post_id=2453
http://www.vkaindia.com/notifications/43-income-tax/97-instruction-no-
12006-dated-31-3-2006.html
http://finance.indiamart.com/exports_imports/export_financing/export_units/
index.html

http://www.eximguru.com/exim/eou/ch_1_export_oriented_units_eous_
introduction.aspx
http://sunilkhullar.com/default.asp?_mode=mn&_umid=6&_artid=572

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