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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.
Q. Benefit segmentation in consumer behaviour? The benefit segmentation approach is foundation upon the belief that it is possible to measure consumer value systems in detail t
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Once the alternatives have been evaluated the consumer is ready to make a purchase decision. Sometimes purchase intention doesn't result in an actual purchase. The marketing organi
SMALL EXPORTER'S POLICY : The small exporter's policy is basically the standard policy. It incorporates certain improvement in terms of cover, in order to encourage small export
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Deemed Exports: It refers to those transactions in which the goods supplied do not leave the country and the payment for such goods are made in India. The supply of goods shall be
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