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10A. Special provision in respect of newly established industrial undertakings in the free trade zones. (1) Subject to the provisions of this section, any profits and gains derived by an assessee from an industrial undertaking to which this section applies shall not be included in the total income of the assessee.
Form 10-IA is the medical certificate to be issued by the neurologist, civil surgeon, or chief medical officer in a government hospital. Can i claim deductions under section 80DD and 80U at the same time? No, you cannot claim deductions under both 80DD and 80U at the same time.
10A is to be used for making an application for re-registration. Further, newly created trusts can use Form No. 10A for making an application for provisional registration. A trust already registered, as per the earlier IT law, before April 1, 2021, the time limit is June 30, 2021.
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