Author(s): Soma Sharma and Shantanu S Bose
Export plays an import role to determine the Balance of Payment (BOP) as well as the heath of overall economy of the nation. A favourable Balance of Payment (BOP) is always regarded as good sign for the economic development of the country and this can happen by means of increasing in exports. In this context several tax relief measures have been adopted by the government for several export oriented units over the number of years, in order to improve the situation of export and consequently the position of Balance of Payment (BOP). Out the several tax relief measures, the measures adopted by the government the tax relief measures u/s 10A & 10AA for Export from SEZ and u/s 10B i.e. tax relief measures to Export Oriented Units (EOUs) are considered as important measures. This research paper based on the availability of data focuses on the impact of tax relief measures on export u/s 10A & 10AA on export from SEZ & u/s 10B from EOUs.