Section 92
of Investment Incentives Order, 2001
Section 92
(1)
Sections 66 and 68 shall apply, with the necessary modifications, to a warehousing company or a servicing company as they apply to an international trading company, and the reference in section 68 to relevant export sales shall be read as a reference to export of eligible goods or provision of eligible services.
Incorporating amendments until S 5/2011
(Cleancopy) NANI/H.AFIF/fiqah _ as of 11th March 2020
61
BLUV as at 16th February 2011
(2)
Sections 45, 46, 51, 52, 53 and 54 shall apply, with the necessary modifications, to a warehousing company as they apply to an export enterprise and the reference to export product or export produce in those sections shall be read as a reference to eligible goods.
Application of Part X of Income Tax Act.