| Other Entitlements | | Other entitlements of EOU/EHTP/STP/BTP units are as under:
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| | | (a) | Exemption from payment of Income Tax as per the provisions of Section 10A and 10B of Income Tax Act.
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| | | (b) | Exemption from industrial licensing for manufacture of items reserved for SSI sector.
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| | | (c) | An Offshore Banking Unit will extend credit on the same terms and condition as extended to units to SEZ.
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| | | (d) | Export proceeds will be realized within 12 Months.
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| | | (e) | Will be allowed to retain 100% of its export earning in the EEFC account. | |
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| | | (f) | The Units will not be required to furnish bank guarantee at the time of import or going for job work in DTA, where the unit has (i) a turnover of rupees 5 crores or above, (ii) the unit is in existence for at least three years and (iii) unit having an unblemished track record.
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| | | (g) | 100% FDI investment permitted through Automatic Route similar to SEZ units.
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