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.100/2005-Customs (N.T), dated, the 16th November, 2005 [S.O.1610 dated 16th November, 2005].
Circular No. 10 of 2005-Income Tax Reference is invited to Board’s circular no. 793 dated 23-6-2000 and amendment in section 80-IA by the Finance Act, 2001
