https://www.taxtmi.com/circulars?id=2832 Amendment of Section 80-HHC equates profits from sale of DEPB credits and DFRC with duty drawback for computing proportionate export profits, applies retrospectively to specified exporter categories, mandates waiver of penalty and interest where demands arise solely from the amendment, and requires staggered recovery with Assessing Officers maintaining a separate register of such demands. en-us Tue, 17 Jan 2006 00:00:00 +0530 Mon, 11 Aug 2008 12:44:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=2832 Amendment of Section 80-HHC equates profits from sale of DEPB credits and DFRC with duty drawback for computing proportionate export profits, applies retrospectively to specified exporter categories, mandates waiver of penalty and interest where demands arise solely from the amendment, and requires staggered recovery with Assessing Officers maintaining a separate register of such demands. Circulars Income Tax Tue, 17 Jan 2006 00:00:00 +0530 https://www.taxtmi.com/circulars?id=2832