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8. Customs Bonding: The premises of STP unit have to be mandatory Custom Bonded, irrespective of whether such unit avails the benefit of customs duty/ excise duty exemption. The custom bonding is to be renewed on a yearly basis for STP units which in the normal course expire on 31st December each year.

9. Certain filing requirements 9.1. "Softex Declaration form As per current regulation a Software Export Declaration (Softex) form is to be filed with STPI authorities within six months of the invoice date. This is a mandatory requirement under the Exchange Control Regulations issued by the Reserve Bank of India. This is filed for declaration of Software Exports through data-communication links and receipt of Royalty on the Software Packages/Products exported.

18. Softex Forms: The softex form is a specific requirement under the RBI Regulations. It has ot be filed client wise and unit wise. The assessee has produced a few softex forms on a test check basis. However, even if it is assumed that the softex forms exist, it is not sufficient to prove that the unit is an independent unit.

19. Separate Books of Accounts: The assessee has not produced separate books of accounts for any of the units. In fact the profit figures of claim under section 10A in the original return adds up top Rs.257.24 crores and in the revised return this claim has gone up to Rs.275.57 crores. One of the reasons for this claim going up is because as the number of units was increased, some of the units were running into losses and their losses were not considered. Hence the claim went up by Rs.16.75 crores. This fact clearly points out that the assessee has not been maintaining separate books of accounts and also points out to the fact that in the earlier years the claim under section 10A may also be misstated. 19.1. Further, the assessee has not been able to reproduce any separate books of account on a unit wise basis. Hence it can be reasonably concluded that the profit figures as computed under the revised returns have not flown from any books of accounts but are derived from some calculations."