6[THE FOURTH SCHEDULE] (See section 219) 7[THE FIFTH SCHEDULE] (See section 4 (30) (See Finance Act, 2025)

LEGAL REFERENCES

1.                   Substituted the words” Bill of Export” by the Finance Act, 2006.

2.                   Inserted by Finance Act, 1977 (XXX of 1977), S.9(3), page 301.