"
As normally we pass the entry of DEPB/Advance licence in the books of account when it has been admitted and issued by JDFT. Either U may adjust with your import or U can sale it.
Debit DEPB/Advance Licence Receivable
Credit Export Incentive.
When U sale it
Debit Party A/c
Credit Receivable A/c"
that means credit export incentive treated as income?
Yes as it is Trading reciept , hence credited to P.E.L A/c and taxable in the year of reciept under the head PBGP. thanks
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