https://clearrmynotice.com/sec....tion-10aa-of-income-

Can a portion of business earnings be written off under Section 10AA? Special deductions are available to newly established Special Economic Zone (SEZ) units under Section 10AA of the Indian Income Tax Act. The goal of these incentives is to encourage investment in particular sectors, which will quicken economic expansion. This section provides organizations that meet certain requirements with tax benefits in an effort to promote exports and company expansion. In order to maintain a balance between financial incentives and regulatory compliance, the regulations under deduction Section 10AA specify the requirements and restrictions for claiming particular deductions.