Advance DTA Sale

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..... saged in the first year of operation of the unit. The advance DTA sale permitted to the unit is adjusted against the subsequent DTA sale entitlements within a period of two years. However, drugs and pharmaceutical units can make advance DTA sale of the production on the exports envisaged in the first two years, adjustable against subsequent entitlement within a maximum period of three years fro .....

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..... , and therefore, separate bond has to be required to be executed with the Assistant Commissioner /Deputy Commissioner (Central Excise) to undertaking cover the difference between the duty paid on advance DTA sale and the full duties applicable on such goods. - Manuals - Ready reckoner - Law and practice - Reference Guide - Quick Commentary Tax Management India - taxmanagementindia - taxmanage .....

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