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A company opting for section 115BAA loses which deduction for SEZ units?

ASection 80LA
BSection 10AA
CSection 80JJAA
DSection 32(1)(ii)
Answer & Solution
Correct answer: B. Section 10AA
Section 10AA, the tax holiday for units in a Special Economic Zone, is listed among the deductions that cannot be claimed under the 115BAA regime.
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