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Investment Incentives Order, 2001 · s 93

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s 93Application of Part X of Income Tax Act

( 1}

Part X of the Income Tax Act (relating to returns of income) shall apply in all respects as if the whole of the income of a warehousing company or a servicing company were chargeable to tax.

(2)

The annual return of income shall be accompanied by such evidence as, in the opinion of the Collector, is necessary to verify the income derived by a warehousing company or a servicing company.