S.No.

Location of

unit

Total period of

exemption/

reduction in

the rate of tax

Exemption from of tax in regard

to Information Technology

Products-including Computer,

Digital/Data communication and

Digital/Data Broadcasting

products, by recognising the

progressive technological

convergence including all items

in the classification list in

Attachment A (Section I and II)

of the WTO (ITA) Agreement

and additionally Data

Communication equipment.

Year    In case of           In case

            units with          of other

            a fixed capital    units.

            investment

            exceeding 50

            crores.

Monetary limit up to which the

benefit of exemption from or

reduction in the rate of tax under

the U.P. Trade Tax Act, 1948

together with the benefit of

exemption from or reduction in

the rate of tax under the Central

Sales Act, 1956 is admissible.

    1

   2

   3

                 4

             5

1

Any

where in

Uttar

Pradesh

Twelve

Year

  A             B              C

First to     100%         100%

Twelve     each           each

Years        year           year

No limit