• CCS

LHDN : Income Tax (Exemption) (No. 10) Order 2021


A qualifying company in the basis period for a year of assessment is exempted from the payment of income tax in respect of statutory income derived from a qualifying project, which is equivalent to the amount of allowance of fifty per cent (50%) of the qualifying capital expenditure incurred by that qualifying company.

60. Income Tax (Exemption) (No. 10) Order 2021
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P.U. (A) 370 (2021)- Income Tax (Exemption) (No. 10) Order 2021 - 21 September 2021

60. P.U. (A) 370 (2021)
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