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Income-Tax Exemption: In order to promote exports, tax incentives are granted under the Income-Tax Act. The major incentives are :
1) All export profits derived from export of goods or merchandise outside India, except mineral oil and minerals and ores and services are exempted from the income-tax. The benefit is also available to supporting manufacturers/processors, selling goods or merchandise to an Export/Trading House for export.
2) Tax relief is provided on export of computer software and for import of system.
3) A deduction of 50% of the profits from project exports is granted to an Indian company or resident tax payer.
4) Five years tax holiday is provided to the units in Free Trade Zones/Export Processing Zones and 100% Export Oriented Units.
The exporters or manufacturers are required to enclose with their tax return a report in the prescribed form duly signed by a Chartered Accountant.
RECENT DEVELOPMENTS IN EXPORT FINANCING: As stated earlier, offer of attractive credit terms is a crucial factor in winning export contracts. Hence, financial institutions are off
Q. Internal and External influences? Internal influences Consumer behaviour is influenced by- personality, psychographics (lifestyle), demographics, motivation, knowledge,
Services Policy : When Indian firms render services to foreign parties, they would be exposed to payment risks similar to those involved in export of goods. Services Policy offers
The basic aspects to be noted about the buying centre are that: --The influences across the centre can differ from one product category to another. --The composition itself
Permitted Methods : Export payment must be received in a currency appropriate to the country of final place of destination of the goods as declared on GR. etc., forms. Reserve Ran
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WHY EXPORT? A FIRM'S PERSPECTIVE : There are a number of factors which may motivate a firm to export. Let us discuss them in detail. i) Relative profitability: The price re
what is market organization
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