Interpretation Note 122 (IN122) – Public benefit activity (PBA): Bid to host or hosting of any international event (Paragraph 11(b) in Part I of Ninth Schedule) Posted on September 23, 2022 by admin_kmos
Interpretation Note 121 (IN121) – Deduction of medical lump sum payments (Section 12M) Posted on September 23, 2022 by admin_kmos
Interpretation Note 120 (IN120) – Prohibition of deductions in respect of certain intellectual property (Section 23I) Posted on May 27, 2022 by admin_kmos
Interpretation Note 119 (IN119) (v2) – Deductions in respect of improvements to land or buildings not owned by a taxpayer (Sections 12N, 12NA of ITA) Posted on May 27, 2022January 3, 2026 by admin_kmos
Interpretation Note 114 (IN114) – Interaction between section 25B(1) and section 7(8) in case of conflict, inconsistency or incompatibility Posted on July 25, 2021 by admin_kmos
Interpretation Note 13 (IN13) (v3) – Deductions: Limitation of deductions for employees and office holders (Section 23(m)) Posted on July 25, 2021 by admin_kmos
Interpretation Note 115 (IN115) – Withholding tax on interest (Sections 50A to 50H) Posted on July 25, 2021 by admin_kmos
Interpretation Note 116 (IN116) – Withholding tax on royalties (Sections 49A to 49H) Posted on July 25, 2021 by admin_kmos
Interpretation Note 117 (IN117) – Taxation of the receipt of deposits (“Gross income” definition) Posted on July 25, 2021 by admin_kmos
Interpretation Note 16 (IN16) – Exemption from Income Tax: Foreign Employment Income Posted on May 5, 2021 by admin_kmos