30A. Determination of income from transfer of export quota of garments

¹[30A. Determination of income from transfer of export quota of garments. ---
      

For the purposes of sub-section (23) of section 19 of the Ordinance, an amount equal to 3% of the export value of the garments exportable against the export quota transferred by an assessee shall be deemed to be his income for the income year during which the transfer took place.]

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¹.Ins.by S.R.O. No. 121-I/94, dated 27/04/1994.

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