WebJun 4, 2024 · Profit on the transfer of the Duty Entitlement Pass Book (DEPB). any profit on the transfer of the Duty Free Replenishment Certificate(DFRC). 5. Perquisite: The value of any benefit or perquisite received in the course of carrying any business or profession; 6. WebDuty Entitlement Passbook Scheme is an export promotion scheme established by the Government of India to the Indian exporters in the year 1997. Pre-export Duty Entitlement …
Section 28: Profits and gains of business or profession - TaxGuru
WebOct 26, 2024 · In the case of Duty Exemption Entitlement Certificate (DEEC)/ Duty Entitlement Pass Book Scheme (DEPB) Shipping Bills, the processing is done in the DEEC group. In case of DEEC Shipping Bills, the description of the goods declared in the Bill and the Invoice must match with the description of the resultant product as per the DEEC book. WebDuty Entitlement Passbook Scheme PDF. Duty+Entitlement+Passbook+Scheme - Free download as Word Doc (.doc), PDF File (.pdf), Text File (.txt) or read online for free. Scribd … florida pitching ranch
DUTY ENTITLEMENT PASS BOOK - The Economic Times
WebDuty Remission Scheme consists of (a) Duty Free Replenishment Certificate and (b)Duty Entitlement Passbook Scheme. The scheme allows drawback of import charges on inputs used in the export product (making normal allowance for the wastage). Advance Licence 7.3 (a) Advance Licence is issued for duty free import of inputs, as defined in paragraph 7.2, http://www.eximguru.com/exim/guides/how-to-import/ch_12_import_incentives_under_special_schemes.aspx WebDuty Entitlement Passbook DEPB Scheme. Duty Entitlement Pass Book in short DEPB is basically an export incentive scheme. The objective of DEPB scheme is to neutralize the incidence of basic custom duty on the import content of the exported products. Notified on 1/4/1997, the DEPB Scheme consisted of (a) Post-export DEPB and (b) Pre-export DEPB. great west life claims online