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| Conversion | | (a) | 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.
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| | | | | (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.
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