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YOGESH KANSAL AND COMPANY
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THIRD SCHEDULE

[section 44]

A foreign limited liability partnership shall not be regarded as carrying on a business in Malaysia for the reason only that within Malaysia it-         (a) is or becomes a party to any action or suit or any administrative or arbitration proceeding or effects settlement of an action, suit or proceeding or of any claim or dispute;

    (b) holds meetings or carries on other activities concerning its internal affairs;

    (c) maintains any bank account;

    (d) effects any sale through an independent contractor;

    (e) solicits or procures any order which becomes a binding contract only if the order is accepted outside Malaysia;

    (f) creates evidence of any debt or creates a charge on movable or immovable property;

    (g) secures or collects any of its debts or enforces its rights in regard to any securities relating to those debts;

    (h) conducts an isolated transaction that is completed within thirty one days, but not being one of a number of similar transactions from time to time;

    (i) invests any of its funds or holds property; or

    (j) import goods only temporarily pursuant to the customs Act 1967[Act 235] for the purpose of display, exhibition, demonstration or as trade samples with a view to subsequent re-exportation within a period of three months or within such further period as the Director General of customs and Excise may in his discretion allow

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