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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.
discuss perception of risk is critical to the customer whem making a puchase decision.
RIGHTS AND DUTIES UNDER PRINCIPAL INCOTERMS: You have learnt various Incoterms. Let us now discuss in brief the provisions for the two major terms viz., FOB and CIF. , FOB
Forward Rate : The rate quoted for delivery of foreign exchange in future at some agreed date, i.e., when the value date is more than two business days in future, is called the fo
EXPORT DECLARATION FORMS : All exports to which the requirement of declaration applies must be declared on appropriate forms. These forms are as follows: GR form (in duplicate)
Excise Rebate Policy : The scheme under which the Central Excise exemption or refund is provided is popularly known as Rebate of Central Excise. This scheme operates under Section
Write a short note about non comparative scaling techniques Non-comparative scaling involves every stimulus object being scaled independently of other objects in the stimulus s
The review of literature is not mere reading for sake it is also not a causal reading like reading of a story or novel. It is focused and directed towards specific purposes. It is
Surveying the Available Literature: All available literature concerning the problem at hand must necessarily be surveyed and examined before a definition of the research problem is
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Statement of the Problem in a General Way: First of all the problem should be stated in abroad general way keeping in view either some practical concern or some scientific or intel
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