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Income_tax_2025

Section / Rule Number Content


57 Appointing of public warehouses
58 Licensing of private warehouses
58A Licensing of special warehouses
58B Cancellation of licence.
59 Warehousing bond
59A Omitted
60 Permission for deposit of goods in a warehouse
61 Period for which goods may remain warehoused
62 Control over warehoused goods
63 Payment of rent and warehouse charges
64 Owner's right to deal with warehoused goods
65 Manufacture and other operations in relation to goods in a warehouse
66 Power to exempt imported materials used in the manufacture of goods in warehouse
67 Removal of goods from one warehouse to another
68 Clearance of warehoused goods for home consumption
69 Clearance of warehoused goods for exportation
70 Allowance in case of volatile goods
71 Goods not to be taken out of warehouse except as provided by this act
72 Goods improperly removed from warehouse, etc
73 Cancellation and return of warehousing bond
73A Custody and removal of warehoused goods

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