Section 58
of Investment Incentives Order, 2001
Section 58
(1)
Section 10 shall apply, with the necessary modifications, to an export service company as it applies to a pioneer enterprise.
(2)
Section 50 shall apply, with the necessary modifications, to an export service company as it applies to an export enterprise.
(3)
Sections 68 and 69 shall apply, with the necessary modifications, to an export service company as they apply to an international trading company and for the purposes of such application, the reference in subsection (2) of section 68 to the export sales of qualifying manufactured goods, Brunei Darussalam domestic produce and qualifying commodities shall be read as a reference to the provision of qualifying services.
Ascertainment of income of export service company.