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The Principal notification was published in the Gazette of India, Extraordinary, vide notification no.36/2001 – Customs(N.T.), dated, the 3rd August, 2001 [S.O.748 (E), dated, the 3rd August, 2001] and was last amended vide Notification No.94/2005-Customs (N.T), dated, the 15th October, 2005 [S.O. 1488 (E), dated, the 15th October, 2005].
this notification will not apply in relation to any income being profits and gains of business, unless the business is incidental to the attainment of the objectives of the assessee and separate books of accounts are maintained in respect of such business
In exercise of powers conferred under section 5 of the Foreign Trade (Development and Regulation) Act, 1992 read with paragraph 2.1 of the Foreign Trade Policy, 2004-09, the Central Government hereby makes the following amendments in Schedule-I of the ITC (HS) Classifications of Export and Import Items, 2004-09.
his notification will not apply in relation to any income being profits and gains of business, unless the business is incidental to the attainment of the objectives of the assessee and separate books of accounts are maintained in respect of such business
