Know dealers detail by tin- tin नं बर से डी लर का ना म - पता जा नो 2003 download free software taxmann. Section 10A- Special provision in respect of newly established undertakings in free trade zone, etc. Shri Sunil Moti Lala International Tax ( 12 cases) , has prepared a compilation of 136 Important judgments on transfer pricing ( 86 cases), Advocate Domestic Tax ( 38 cases) reported in April. Article discusses Exemption Under Special Provisions of Sections 10A Section 10B of Income Tax Act, Section 10AA 1961. Any person not being an individual technical services royalty , paid , any sum referred to clause ( va) of section 28 is liable to deduct tax at source in case aggregate of the amounts of such sums credited .