Interpretation Note 139 (IN139) – The meaning of reserve fund under section 23(e) (Section 1(1) – Definition of “gross income”) Posted on January 3, 2026 by admin_kmos
Interpretation Note 141 (IN141) – The meaning of reserve fund under section 23(e) Posted on January 3, 2026 by admin_kmos
Interpretation Note 140 (IN140) – Diminution in the value of closing stock (Section 22(1)(a)) Posted on January 3, 2026 by admin_kmos
Interpretation Note 138 (MPRRA) (IN138) – Determining the calorific value of coal for purposes of the royalty (MPRRA section 4(2) and Schedule 2) Posted on August 13, 2025 by admin_kmos
Interpretation Note 137 (IN137) – Recoupment of amounts deducted or set off when an asset commences to be held as trading stock (Sections 8(4)(a), 8(4)(k)(iv)) Posted on August 13, 2025 by admin_kmos
Interpretation Note 136 (IN136) – Public benefit organisations: Non-professional sport and recreation (Paragraph 9 of Part I of Ninth Schedule) Posted on March 8, 2025 by admin_kmos
Interpretation Note 135 (IN135) – Sale and leaseback arrangements (Sections 23D, 23G of ITA) Posted on November 25, 2024 by admin_kmos
Interpretation Note 134 (IN134) – Disposal of assets by deceased person, deceased estate, and transfer of assets between spouses (Sections 9HA, 9HB, 25 of ITA) Posted on October 26, 2024October 26, 2024 by admin_kmos
Interpretation Note 133 (IN133) – Income tax exemption: Water services provider (Sections 1(1) and 10(1)(t)(ix)) Posted on August 28, 2024 by admin_kmos
Interpretation Note 132 (IN132) – Persons not eligible to register as a tax practitioner and deregistration of registered tax practitioners for tax non-compliance (section 24O(3)(d)) Posted on August 28, 2024 by admin_kmos