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The Board has accepted the recommendation of the Conference and it is accordingly clarified that classification of software protection lock shall be done as discussed at para 5 above.
I am directed to say that divergence of practice regarding the classification of Thermal Camera capable of infrared imaging and measuring temperature has been brought to the notice of the Board. This item is being assessed under Customs Tariff Headings 9006.59, CTH 9027.30 or 9027.50 in different Commissionerates.
I am directed to say that divergence of practice regarding the classification of high capacity disc arrays has been brought to the notice of the Board. This item is being assessed under CTH 8471.70 as “Storage Unit” or under CTH 84715000 as a “Digital Processing unit” by different Commissionerates.
Notification No.350 – Income Tax It is notified for general information that enterprise/industrial undertaking, listed at para (3) below has been approved by the Central Government for the purpose of section 10(23G) of the Income-tax Act, 1961, read with rule 2E of the Income-tax Rules, 1962, for the assessment years 2000-2001, 2001-2002 and 2002-2003
Notification No.349 – Income Tax It is notified for general information that enterprise/industrial undertaking, listed at para (3) below has been approved by the Central Government for the purpose of section 10(23G) of the Income-tax Act, 1961, read with rule 2E of the Income-tax Rules, 1962, for the assessment years 2002-2003
Notification No.348 – Income Tax It is notified for general information that enterprise/industrial undertaking, listed at para (3) below has been approved by the Central Government for the purpose of section 10(23G) of the Income-tax Act, 1961, read with rule 2E of the Income-tax Rules, 1962, for the assessment years 2002-2003
Notification No.347 – Income Tax In exercise of the powers conferred by clause (23G) of Section 10 of the Income tax Act, 1961, the Central Government hereby makes the following amendment in the name of the enterprise/industrial undertaking approved in para 3(ii) of the notification No.98/2001 dated 29th April, 2001 to read as
