W.T.A. NO. 193/KB OF 1991-92 versus W.T.A. NO. 193/KB OF 1991-92
Sections 5 (1) (xv) (i) and (ii) [Before Substitution] Foreign Exchange Beer Certificate Rules, 1985, RR 6 and 7 CBR Circular No. IT JI 1 (42) 85, Dated 22 8 1985 Exempt Foreign Exchange Beer Certificate Exemption from the acquisition of foreign exchange bearer certificates is exempt from the imposition of wealth tax exemption rules.
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