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Companies operating in GIFT city are eligible for certain tax benefits under the Special Economic Zones Act, 2005. One of the benefits is exemption from income tax for the first 10 years of operation. This is applicable to both domestic and foreign companies that operate within the special economic zone. However, companies are still required to pay other taxes such as customs duties and indirect taxes. Therefore, option A is correct.
The purpose of trial balance is to know about the :
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