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LAWS OF MALAYSIA Act 53 INCOME TAX ACT 1967 ARRANGEMENT OF SECTIONS PART I PRELIMINARY Section 1. Short title and commencement 2. Interpretation PART II IMPOSITION AND GENERAL CHARACTERISTICS OF THE TAX 3. Charge of income tax 3 A. (Deleted) 3 B. Non-chargeability to tax in respect of offshore business activity 3 C. (Deleted) 4. Classes of.
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Thusanang, 13 December 2004 South African non-profit organisations (NPOs) struggle to encourage philanthropy amongst private individuals and companies. In addressing this problem, Section 18A of the Income Tax Act provides local NPOs with the opportunity to give private individuals and companies a tangible incentive to make donations by making the donation tax deductible, within certain limits.
International Tax 1861. Section 35A withholding tax and asset-for-share transactions August 2010 - Issue 132 With effect from 1 September 2007, section 35A of the Income Tax Act No. 58 of 1962 (the Act) placed an obligation on any purchaser who pays consideration in excess of R2 million to a non-resident seller (or to any other person on behalf of that seller) of any immovable property in.
Does provisions of s. 72A of income tax Act override s. 79 of income-tax act 1961?? Read more on: income. Devashish. Dear Nikki. There is a bit difference between Provisions of Both the Section. Section 72A considers Unabsorbed Depreciation whereas Section 79 does not. Section 72A is applicable only for Limited entity (Like Indusrial Undertakings, Banking Company and PSU) but Section 79 has.
Section - 50C, Income-tax Act, 1961 - 2015 85(Special provision for full value of consideration in certain cases. 85a 50C. (1) Where the consideration received or accruing as a result of the transfer by an assessee of a capital asset, being land or building or both, is less than the value adopted or assessed 86(or assessable) by.
Section 43C of the Income Tax Act provides that, where an asset, which become the property of an amalgamated company under a scheme of amalgamation, is sold after the 29th February, 1998, be the amalgamated company as stock-in-trade of the business carried on by it, the cost of acquisition of that asset to the amalgamated company in computing the profits and gains from the sale such asset be.
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