Section 10A & 10AA of the Income Tax Act, 1961 — Exemption — The Finance Act, 2000 recognizes special economic zone units and brought the benefit of Exemption under section 10A to special economic zone units which began or begin to manufacture or produce articles or things or computer software during the previous year relevant to the assessment year commencing on or after the 1st day of April, 2001 in any special economic zone, thus, the assessee was entitled to Exemption under section 10A for a period of ten consecutive assessment years commencing from the assessment year 2001-02 onwards and the provisions of section 10A(1) would continue to apply to it even after being converted into a special economic zone unit effective from January 1, 2003 keeping in view the second proviso to section 10A(1) — Classic Linens International P. Ltd. vs. Deputy Commissioner of income tax [2020] 77 ITR (trib) 1 (Chennai)