Section 10A
Special provision in respect of newly established undertakings in free trade zone, etc.
Quick Answer
Section 10A (Special provision in respect of newly established undertakings in free trade zone, etc.) has been deleted under the Income-tax Act, 2025, effective 1st April 2026.
What changed for Section 10A
Under the Income Tax Act, 1961, Section 10A governs special provision in respect of newly established undertakings in free trade zone, etc.. Provided a tax holiday for profits derived by an undertaking in a Free Trade Zone (FTZ) or Software Technology Park (STP).
Under the Income-tax Act, 2025 (effective 1st April 2026), this provision has been deleted — there is no successor section carrying it forward. NA. Sunset clause activated years ago. Replaced by SEZ benefits (10AA) which are also sunsetting.
The transition impact on Section 10A is assessed as Low. Historical data for older IT companies.
Sec 10A
Provision Summary
Provided a tax holiday for profits derived by an undertaking in a Free Trade Zone (FTZ) or Software Technology Park (STP).
Deleted
Provision Summary
NA. Sunset clause activated years ago. Replaced by SEZ benefits (10AA) which are also sunsetting.
Key Changes & Highlights
- No longer applicable for any current assessment year.
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Frequently Asked Questions
Which subject does Section 10A of the 1961 Act cover?
Section 10A of the Income Tax Act, 1961 covers special provision in respect of newly established undertakings in free trade zone, etc.. Provided a tax holiday for profits derived by an undertaking in a Free Trade Zone (FTZ) or Software Technology Park (STP).
Is Section 10A of the ITA 1961 still applicable under the Income-tax Act, 2025?
Section 10A has been deleted under the Income-tax Act, 2025, with no successor section carrying it forward from 1st April 2026. NA. Sunset clause activated years ago. Replaced by SEZ benefits (10AA) which are also sunsetting.
How does the Income-tax Act, 2025 affect Section 10A in practice?
The transition impact for Section 10A is rated Low. Historical data for older IT companies.
What is new about Section 10A under the Income-tax Act, 2025?
No longer applicable for any current assessment year. These points are specific to Section 10A (Special provision in respect of newly established undertakings in free trade zone, etc.).
Disclaimer: This mapping of Section 10A (Special provision in respect of newly established undertakings in free trade zone, etc.) under the Income-tax Act, 2025 is for educational and reference purposes only, based on publicly available drafts and circulars. As Section 10A is currently marked Deleted, always confirm its treatment with a qualified Chartered Accountant before filing or making compliance decisions.
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