S. 10A : Free trade zone-Interest income from short term fixed deposits-Cannot be classified profits of the business of undertaking-Not eligible for deduction-Expenditure incurred is reimbursed would be part of qualifying amount-Sale of fixed asset is included in qualifying amount-Not to be reduced for the purpose of qualifying amount-Sale of scrap-Expenses booked-Part of qualifying amount-Provision for leave encashment-Suo moto adjustment-Adjustment in profit is allowable-Amount of foreign exchange should be reduced from export turn over or total turnover. [S. 10AA]