Question 5 Rudra Ltd. has one unit at Special Economic Zone (SEZ) and other unit at Domestic Tariff Area (DTA). The company provides the following details for the previous year 2020-21. Particulars Rudra Ltd. (3) Unit in DTA () Total Sales 6,00,00,000 2,00,00,000 Export Sales 4,60,00,000 1,60,00,000 Net Profit 80,00,000 20,00,000 Calculate the eligible deduction under section 10AA of the Income-tax Act, 1961, for the Assessment Year 2021-22, in the following situations: (i) If both the units were set up and start manufacturing from 22-05-2013. (ii) If both the units were set up and start manufacturing from 14-05-2017