6.30
- Document type
- Procedure
- Reference no.
- O
- Dated
Distinct Identity
6.30
Distinct Identity
If an industrial enterprise is operating both as a domestic unit as well as an EOU / EHTP / STP / BTP unit, it shall have two distinct identities with separate accounts, including separate bank accounts. It is, however, not necessary for it to be a separate legal entity, but it should be possible to distinguish imports and exports or supplies effected by EOU / EHTP /STP / BTP units from those made by other units of enterprise.