Existing DTA units, may also apply for conversion into an EOU/EHTP/STP/BTP unit, and Income Tax benefits under Section 10B will be available under the scheme for plant, machinery and equipment already installed.
(b)
The existing EHTP/STP units may also apply for conversion/merger to EOU unit and vice-versa. In such cases the units will remain in bond and avail the exemptions in duties and taxes as applicable under the relevant scheme.
