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| For business information, annual reports, laws, ordinances, regulations and articles. |
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Table of Contents
CHAPTER 1
PRELIMINARY
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Short title,
extent and commencement |
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Definitions |
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3.
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Ordinance to override other laws |
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CHARGE TO TAX
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Tax on taxable
income |
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Tax on dividends |
6.
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Tax on certain payments to
non-residents
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7.
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Tax on shipping and air transport
income of a non-resident person
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8.
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General provisions relating to taxes
imposed under sections 5, 6 and 7
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TAX ON TAXABLE INCOME
PART I
COMPUTATION OF TAXABLE INCOME
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Taxable income |
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Total income |
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Heads of income |
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PART II
HEAD OF INCOME
SALARY
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Salary |
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Value of
perquisites |
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Employee share
schemes |
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PART III
HEAD OF INCOME
INCOME FROM PROPERTY
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Income from
property |
16.
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Non-adjustable amounts received in
relation to buildings
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Deductions in computing income chargeable under the
head "Income from property" |
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PART IV
HEAD OF INCOME
INCOME FROM BUSINESS
Division I Income from Business |
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Income from
business |
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19.
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Speculation business |
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Division II Deductions General Principles |
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Deductions in computing income chargeable under the
head "Income from Business" |
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Deductions not
allowed |
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Division III Deductions Special Provisions
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Depreciation |