Investment Incentives Order, 2001 · s 68

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s 68

Where during its tax relief period an international trading company carries on any trade or business which is distinct from the trade or business which includes its relevant export sales, separate accounts shall be maintained in respect of that distinct trade or business and in respect of the same accounting period, and the income from that distinct trade or business shall be computed and assessed in accordance with the provisions of the Income Tax Act with such adjustments as the Collector thinks reasonable and proper.

Computation of export income and exemption from tax.