https://clearrmynotice.com/sec....tion-10aa-of-income-

Section 10AA of Income Tax Act pertains to the tax exemption for Special Economic Zone (SEZ) units. Does Section 10AA of Income Tax Act apply to all SEZ units? Yes, it provides a 100% deduction on profits for the initial 5 years, followed by a 50% deduction for the next 5 years. This incentive encourages businesses to establish and operate within SEZs, fostering economic growth.