Investment Incentives Order, 2001 · As enacted · Part VII
Section 44
Official textFrom Attorney General's Chambers, unchanged
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 an export enterprise in respect of its export profits were chargeable to tax.
The annual return of income shall be accompanied by a separate export statement showing the quantity and value at f.o.b. prices of its export product or export produce exported during the accounting period in respect of which the return is furnished, together with such further evidence as, in the opinion of the
export product
"export product" means a product approved under section 39 as export product;
Collector, is necessary to verify the accuracy of the export statement.
Collector
"Collector" means the Collector of Income Tax appointed under the Income Tax Act;
Cognizance of export.
Terms defined in s 3
Collector
Defined · s 3"Collector" means the Collector of Income Tax appointed under the Income Tax Act;
export enterprise
Defined · s 3"export enterprise" means any company which has been approved by the Minister and to which an export certificate has been issued under section 40;
export produce
Defined · s 3"export produce" means a produce of agricltllture, forestry and fisheries approved under section 39 as export produce;
export product
Defined · s 3"export product" means a product approved under section 39 as export product;
Part VIII
Part IX
International Trade Incentives
Part X
Foreign Loans for Productive Equipment
Part XI
Investment Allowances
Part XII
Part XIII