Petroleum Tax Guide

The Petroleum Tax Guide 2018 is a handbook of tax provisions and incentives for exploration and production of Petroleum. The guide compiles the specific provisions of the laws relating to income tax, customs duty, central excise, cess, royalties and licence/lease fees as applicable to activities connected with the prospecting for or extraction or production of petroleum in the upstream sector under Contracts entered in terms of the Hydrocarbon Exploration and Licensing Policy (HELP)  and the earlier New Exploration Licensing Policy (NELP).

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