A
They can be used exclusively to pay direct corporate income taxes.
B
They are electronic credits used to pay basic customs duty on imported inputs or transferred in the open market.
C
They serve as direct cash subsidies deposited into the exporter's bank account.
D
They are mandatory bonds issued to cover domestic transportation costs.
Correct answer: (b) They are electronic credits used to pay basic customs duty on imported inputs or transferred in the open market.
Explanation
Option B is correct as Duty Credit Scrips are electronic scrips granted to exporters to offset basic customs duties on imported inputs or traded in the market. Options A, C, and D misrepresent the actual financial mechanism of these scrips.
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