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Sections 30, 31, 80CC, 143B, 50 (5A) and 62 Income Tax Rules, 1982, R 190 (1) 1992 CBR Circular No. 14, Dated 1 1992 1992 Income from other sources Asset An exporter Interested income tax filing company was claimed that it was not liable to pay a separate tax on any money received from the bank as the income tax received under Section 80CC of the Ordinance 1979 Income was not limited to export receipts, but the entire income was related to exports and was not estimated. In relation to such income, it is bound to file separate returns, appellate tribunals to ascertain, the order of review was compiled, even if the amount claimed as interest income was purely recovered. From the business and if the export was related to an extravagant transaction. It was established that the amount deposited in the banks was purely due to the ex-export limit, then under section 30 of the Income Tax Ordinance 1979, it cannot be inferred that the sources of income received otherwise, If the money deposited in the bank was only to generate interest income, then it would be assessed under section 30 of the Income Tax Ordinance, before 1979 the order of the appellate authority was vacated and thus The diagnosis was allocated to isolate. Instructions

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