The Petroleum Tax Code of India, 1997
Article from: OGEL 3 (2004), in Taxation
Introduction
A Code which 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 and natural gas in
the upstream sector under Production Sharing Contracts entered into on or after 1st April 1998 in
terms of the New Exploration Licensing Policy
(Draft 17th June 1997)
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Suggested Citation
"The Petroleum Tax Code of India, 1997"
OGEL 3 (2004), www.ogel.org
URL: www.ogel.org/article.asp?key=1301
