100% EXPORT ORIENTED UNIT – ELIGIBILITY FOR DEDUCTION UNDER SECTION 10B – CORRIGENDUM TO INSTRUCTION NO. 2/2009

CORRIGENDUM [F. NO. 178/19/2008-ITA-1], DATED 8-5-2009

CBDT has issued an instruction No. 02/2009 dated 9th March, 2009. The second para of that instruction may be substituted with the following para :-

“The matter regarding validity of approvals given by Development Commissioners has been examined in the Board it has been decided that an approval granted by the Development Commissioner in the case of an hundred percent export oriented unit will be considered valid once such an approval is ratified by the Board of Approval for EOU scheme.”

This may kindly be brought into the notice of all officers under your charge.

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