Income Tax Act 1967 Section 46

Special classes of.

Income tax act 1967 section 46. Income t ax act 36 of 1996 revenue laws amendment act 46 of 1996 general law amendment act 49 of 1996. Expenses allowances and benefits in kind. 206 1 income tax act of 1967. Chapter chapter 7 chargeable income.

Non chargeability to tax in respect of offshore business activity 3 c. Income tax act 1967 part i preliminary section 1. Charge of income tax 3 a. Akta cukai pendapatan 1967 akta cukai pendapatan 1967 versi dalam talian pada 1 januari 2019 atau akta cukai pendapatan 1967 salinan.

Short title and commencement 2. An act to consolidate enactments relating to income tax and sur tax including certain enactments relating also to. Income tax act 95 of 1967 income tax act 76 of 1968 income tax act 89 of 1969. Classes of income on which tax is chargeable 4a.

History 1967 act 281 eff. Short title and commencement 2. Exemptions and reliefs in respect of tax under section 114. Classes of income on which tax.

Act 543 petroleum income tax act 1967 arrangement of sections p art i preliminary section 1. Act 53 income tax act 1967 arrangement of sections part i preliminary section 1. Income tax act 1967. Rujukan kepada akta cukai pendapatan 1967 yang mengandungi pindaan terkini yang dibuat oleh akta kewangan 2017 akta 785 boleh diakses melalui portal rasmi jabatan peguam negara di pautan berikut.

Non chargeability to tax in respect of offshore business activity 3c deleted 4. The rate leviable under section 16 of the cork city management amendment act 1941 or f the rate leviable under section 18 of the local government act 1946. Short title extent and commencement 2. Charge of income tax 3a deleted 3b.

Internal revenue code applicability. Costs for purposes of section 8 1 of the income tax act 58 of 1962. Charge of petroleum income tax 4. 1 in the case of an individual or a hindu joint family resident for the basis year for a year of assessment there shall be allowed for that year of assessment personal deductions of history.

Interpretation part ii imposition and general characteristics of the tax 3. General deduction allowed to individual or hindu joint family. 46 in this part the municipal rate means any rate which is. This act is for the purpose of meeting deficiencies in state funds and shall be known and may be cited as the income tax act of 1967.

Manner in which chargeable income is to be ascertained p art iii ascertainment of chargeable income chapter 1 basis periods 5. Interpretation p art ii imposition of the tax 3. 206 2 income tax act. 1 notwithstanding anything contained in section 45 where the assets of a company are distributed to its shareholders on its liquidation such distribution shall not be regarded as a transfer by the company for the purposes of section 45.

Definition of the municipal rate.