• Gazetted on 9 October 2023.
• Amends the Income Tax (Exemption) (No. 20) Order 2007 [P.U. (A) 418/2007] as follows:
Amendments | With effect from |
1. P.U. (A) 418/2007 shall not apply to an IDR-Status Company that commences its qualifying activity in an approved node after 31 December 2024 [previously 31 December 2020]. |
Year of assessment 2021 |
2. The following have been added to the Schedule to P.U. (A) 418/2007 on sectors and their respective qualifying activities: -
|
1 January 2021 |
Note: P.U. (A) 418/2007 was previously amended by P.U. (A) 382/2018.
Reference:
Income Tax (Exemption) (No. 20) 2007 (Amendment) Order 2023 [P.U. (A) 304/2023]
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