Section 93
of Investment Incentives Order, 2001
ORDERIn forceProvision 92 of 122
Section 93
(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.
Computation of export earnings and exemption from tax.