Rule 6
Matters To Be Taken Into Consideration While Evaluating Foreign investment And Assessing Foreign Investment Tax
In evaluating the foreign investment of any person under Section 7 of the Act and assessing the foreign investment tax thereon, the Tax Officer has to take into consideration of the following matters:
(a) The secret report, if any, made by the Tax Inspector or any one else,
(b) The details or deed of public inquiry of such foreign investment received from the Tax Inspector or any one else,
(c) Any other such basis as may be thought proper by the Tax Officer.