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Income Tax (Special Deduction for Reduction of Rental to a Tenant other than a Small and Medium

Updated: May 3


Income Tax (Special Deduction for Reduction of Rental to a Tenant other than a Small and Medium Enterprise) (Amendment) Rules 2021 - PDF

134
. Income Tax (Special Deduction for Reduction of Rental to a Tenant other than a Small
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P.U (A) 480 - Income Tax (Special Deduction for Reduction of Rental to a Tenant other than a Small and Medium Enterprise) (Amendment) Rules 2021 - As at 27 December 2021

134.1 P.U (A) 480
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P.U (A) 354 - Income Tax (Special Deduction for Reduction of Rental to a Tenant other than a Small and Medium Enterprise) (Amendment) Rules 2021 - As at 08 September 2021

134.2 P.U (A) 354
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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 Tenant other than a Small and Medium Enterprise) (Amendment) Rules 2021 [P.U. (A) 480].


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 Tenant other than a Small and Medium Enterprise) Rules 2021 [P.U. (A) 354/2021].


3. With this amendment, the "months eligible for the special deduction for rent" are from January 2021 to June 2022, whereas under P.U. (A) 354/2021, the "eligible months" are from January 2021 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(非中小型企业租户租金特别扣税)(修正案) 细则 [P.U. (A) 480]。 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 (非中小型企业租户租金特别扣税) 细则 [P.U. (A) 354/2021] 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2021年1月至2022年6月,而在之前 P.U. (A) 354/2021 下,“符合条件的月份 ”是指2021年1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 🌼🌼🌼🌼🌼🌼🌼🌼🌼🌼







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