P.U (A) 479 - Income Tax (Special Deduction for Reduction of Rental to a Small and Medium Enterprise) (Amendment) Rules 2021 - As of 27 December 2021
P.U (A) 353 - Income Tax (Special Deduction for Reduction of Rental to a Small and Medium Enterprise) (Amendment) Rules 2021 - As of 08 September 2021
1. On 27 December 2021, the Minister, in the exercise of the powers conferred by paragraph 154(1)(b) read together with paragraph 33(1)(d) of the Income Tax Act 1967 [Act 53], gazetted the Income Tax (Special Deduction for Reduction of Rental to a Small and Medium Enterprise) (Amendment) Rules 2021 [P.U. (A) 479].
2. These Rules come into operation on 1 January 2022 to amend Rule 2 of The Income Tax (Special Deduction for Reduction of Rental to a Small and Medium Enterprise) Rules 2021 [P.U. (A) 353/2021]. 3. With this amendment, the "months eligible for the special deduction for rent" are from April 2020 to June 2022, whereas under P.U. (A) 353/2021, the "eligible months" are from April 2020 to December 2021 December 2020. 4. As a result, the Government has extended the period by six months. 5. Join our Telegram: http://bit.ly/YourAuditor 🌻🌻🌻🌻🌻🌻🌻🌻🌻🌻 1. 2021 年 12 月 27 日，部长行使 1967年所得税法令 [法案53] 第154(1)(b) 段和第33(1)(d)段所赋予的权力，在宪报上颁布了 2021年所得税(中小型企业租金特别扣税)(修正案) 细则 [P.U. (A) 479]。 2. 此细则从2022年1月1日起实施，主要是为了修订2021年所得税 (中小型企业租金特别扣税) 细则 [P.U. (A) 353/2021] 的第2条例。 3. 在此修订后，”符合租金特别扣税条件的月份”是指从2020年4月至2022年6月，而在 P.U. (A) 353/2021 下，“符合条件的月份 ”是指2020年4月至2021年12月。 4.因此，政府延长了6个月的期限。 5. 加入我们的 Telegram: http://bit.ly/YourAuditor 🌼🌼🌼🌼🌼🌼🌼🌼🌼🌼
