Notification No. S. O. 811(E)-Income Tax In exercise of the powers conferred by the Explanation to sub-section (2) of section 246A of the Income-tax Act, 1961 (43 of 1961), the Central Government hereby appoints the 1st day of October, 1998, as the appointed day for the purpose of the said section.
I am directed to refer to Board’s instructions issued from F. No.305/ 147/93- FTT dated the 31st January, 1994 and Board’s Circular No. 59/ 98-Cus dated the 12th August 1998 on the sub-contracting by EOU/ EPZ / EHTP units (hereinafter to as the said units
