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Income_Tax_Rules

Section / Rule Number Content


91 Provisions relating to coastal goods and vessels carrying coastal goods
92. Entry of coastal goods.
93. Coastal goods not to be loaded until bill relating thereto is passed, etc.
94. Clearance of coastal goods at destination.
95. Master of a coasting vessel to carry an advice book.
96. Loading and unloading of coastal goods at customs port or coastal port only.
97. No coasting vessel to leave without written order.
98 Application of certain provisions of this Act to coastal goods, etc.
98A Power to relax
99. Power to make rules in respect of coastal goods and coasting vessels.