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Income_tax_2025

Section / Rule Number Content


77 SPECIAL PROVISIONS REGARDING BAGGAGE, GOODS IMPORTED OR EXPORTED BY POST, COURIER AND STORES Baggage
78. Determination of rate of duty and tariff valuation in respect of baggage.
79. Bona fide baggage exempted from duty.
80 Temporary detention of baggage
81. Regulations in respect of baggage.
82 Label or declaration accompanying goods to be treated as entry
83 Rate of duty and tariff valuation in respect of goods imported or exported by post or courier.
84 Regulations regarding goods imported imported or exported by post Stores
85. Stores may be allowed to be warehoused without assessment to duty.
86. Transit and transhipment of stores.
87. Imported stores may be consumed on board a foreign-going vessel or aircraft.
88 Application of section 69 and Chapter X to stores.
89. Stores to be free of export duty.
90. Concessions in respect of imported stores for the Navy.