Benefits of EHTP Scheme
- Income Tax holiday as per section 10A of the IT Act
- An EHTP may import free of duty capital goods, raw materials, components and other related inputs. Second hand capital goods may also be imported by EHTP units
- An EHTP may gear up to 100 per cent foreign equity
- Supplies that are effected in DTAs under global tender conditions and payment in forex are also considered as part of relinquishment of export obligation
- An EHTP unit may be setup for both software and hardware in an integrated manner
- EHTP unit may purchase indigenous goods free of excise duty
- EHTP unit may sell Goods/Services in DTA up to 50% of FOB value of exports, subject to fulfillment of positive NFE as per the policy & payment of applicable duties
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