S. 28(iiib) : Business income-Cash assistance-Capital or revenue-Subsidy or grant or cash incentives or duty drawback or waiver or concession or reimbursement Incentive received from Government for exploring new export market-MEIS Scheme under Foreign Trade Policy, 2015-Though the said amounts are brought into P&L a/c and claimed as exempt in the return of income, the said treatment in the books of accounts by itself cannot be determinative of its taxability-Benefit under Foreign Trade Policy, 2015 being MEIS scrips does not fall within the meaning of cash assistance under s. 28(iiib)-Capital receipt, not chargeable to tax. [S. 2(24)(xviii), 4]