Section 7, Foreign Aircraft (Exemption from Taxes and Duties on Fuel and Lubricants) Act, 2002 [S20-X60]
As at 7 September 2026. In force from 24 January 2002.
7. Maintenance of records and furnishing of returns.—(1) Every owner of an aircraft shall maintain such records and registers relating to the ownership of an aircraft as may be prescribed and shall preserve them for a period of five years. (2) Every owner of an aircraft shall furnish to the Director General a return in Form CA-2 within fifteen days from the end of every financial year, and such other information as the Director General may, by order in writing, require.
Defined terms in this text (2)
aircraft: Section 2, Foreign Aircraft (Exemption from Taxes and Duties on Fuel and Lubricants) Act, 2002 [S20X1E] (In this Act, unless the context otherwise requires,—): "aircraft" means any machine which can derive support in the atmosphere from reactions of the air, other than reactions of the air against the earth's surface
aircraft: 9 more definitions.
Director General: Section 2, Foreign Aircraft (Exemption from Taxes and Duties on Fuel and Lubricants) Act, 2002 [S20X1E] (In this Act, unless the context otherwise requires,—): "Director General" means the Director General of Civil Aviation appointed under section 4
Director General: 30 more definitions.
Made under this section, or naming it (1)
Circular of the Directorate General of Civil Aviation dated 18th May, 2006 on section 7 of the Foreign Aircraft (Exemption from Taxes and Duties on Fuel and Lubricants) Act, 2002 [C10-GZR], 18 May 2006, in force. The text contains "section 7 of the Foreign Aircraft (Exemption from Taxes and Duties on Fuel and Lubricants) Act, 2002 (36 of 2002)".
Cited by (2)
Section 24, Foreign Aircraft (Exemption from Taxes and Duties on Fuel and Lubricants) Act, 2002 [S20-XQ7], 24 January 2002, Band A. "section 7".
Rule 6, Foreign Aircraft (Exemption from Taxes and Duties on Fuel and Lubricants) Act Rules, 2005 [S22-09N], 25 February 2005, Band A. "sub-section (2) of section 7 of the Act".
Not held (0)
none
Duties published under this section (1)
D11-NX5. Every owner of an aircraft: Maintain records and registers of the ownership of an aircraft; preserve for five years; furnish the annual return in Form CA-2; fifteen days from the end of every financial year; Form CA-2. Published by Directorate General of Civil Aviation, Ministry of Civil Aviation (synthetic record).