Computation of profit and gains from exports of such undertakings in Tax Holiday for Newly Established Units in Special Economic Zones [Section 10AA]:

The profits derived from export of articles or things or services (including computer software) shall be the amount which bears to the profits of the business of the undertaking, being the unit, the same proportion as the export turnover in respect of such articles or things or computer software bears to the total turnover of the business carried on by the undertaking. i.e.

Profits from business of the undertaking being the unit ×
[Export turnover of the undertaking of such articles or things or computer software /Total turnover of the business carried on by the undertaking]