Cost of Detection Test of COVID-19 for Employees: Double Deduction

Income Tax (Deduction for Expenses in relation to the Cost of Detection Test of Coronavirus Disease 2019 (COVID-19) for Employees) Rules 2021 - PDF

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. Income Tax (Deduction for Expenses in relation to the Cost of Detection Test of Coro

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P.U. (A) 404 - Income Tax (Deduction for Expenses in relation to the Cost of Detection Test of Coronavirus Disease 2019 (COVID-19) for Employees) Rules 2021 - 20 Oct 2021

100.1 P.U. (A) 404 (2021)

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1. Under these Rules:

👉 Employer costs incurred between January 1, 2021, and December 31, 2021, will now be eligible for a further deduction.

👉 This means that a double deduction will be allowed for expenses incurred by an employer in a Covid-19 Detection Test carried out on its employee.

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1. 在这项细则下：

👉 在2021年1月1日至2021年12月31日期间，雇主所支付的COVID-19 检测费，现在将享有额外扣除的资格。

👉 这意味着，雇主对其雇员进行的 Covid-19检测所产生的费用，将被允许进行双重扣税。