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<p>Export plays an import role to determine the <a href="https://www.abacademies.org/articles/an-analysis-of-impact-on-exports-on-account-of-tax-relief-measures-to-sez--export-oriented-units-14508.html">Balance of Payment</a> (BOP) as well as the heath of overall economy of the nation. A favourable Balance of Payment (BOP) is always regarded as good sign for the economic development of the country and this can happen by means of increasing in exports. In this context several tax relief measures have been adopted by the government for several export oriented units over the number of years, in order to improve the situation of export and consequently the position of Balance of Payment (BOP). Out the several tax relief measures, the measures adopted by the government the tax relief measures u/s 10A & 10AA for Export from SEZ and u/s 10B i.e. tax relief measures to Export Oriented Units (EOUs) are considered as important measures. This research paper based on the availability of data focuses on the impact of tax relief measures on export u/s 10A & 10AA on export from SEZ & u/s 10B from EOUs. On the basis of the above analysis it can be concluded that, the corporate tax measures adopted u/s 10A & 10AA has no significant impact on the export from SEZ, during the period from 2008-2009 to 2015-2016. It means that, no significant growth in export from SEZ units has been achieved during on account of these measures. Similarly it can also be concluded that the measures adopted u/s 10B has again made no significant impact on the export by Export Oriented Units during the financial period from 2007-2008 to 2011-2012. Therefore it can construed that these kinds of corporate tax measures in the form of tax incentives can hardly provide any help to boost exports either from SEZs or from EOUs. </p>

<p>On the basis of the conclusion it is suggested, that instead of adopting such measures, the government and the policy makers can find other alternatives to boost the exports by SEZs or by EOUs. The policy of providing better manufacturing facilities in the form of other incentive, reduction in input costs, reduction in the rate of indirect taxes etc., better transportation and communication facilities should be adopted instead of providing such kinds of incentives to the corporate players. On the other hand policy of ease of doing the business should be adopted for these export oriented units instead of providing tax incentives.</p>

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