Interpretation Note 113 (IN113) – Apportionment of surplus and minimum benefit requirements (“Pension fund” definition, “provident fund” definition, paragraph 2C of Second Schedule) Posted on May 2, 2020 by admin_kmos
Interpretation Note 112 (IN112) – Section 18A: Audit certificate Posted on July 30, 2019April 4, 2021 by admin_kmos Interpretation Note 112 (IN112) – Section 18A: Audit certificate
Interpretation Note 105 (IN105) (v2) – Deductions in respect of buildings used by hotelkeepers (Section 13bis) Posted on March 20, 2019June 7, 2024 by admin_kmos
Interpretation Note 106 (IN106) – Deduction in respect of certain residential units (Section 13sex) Posted on March 20, 2019 by admin_kmos
Interpretation Note 107 (IN107) (v2) – Deduction in respect of commercial buildings (Section 13quin) Posted on March 20, 2019September 2, 2023 by admin_kmos
Interpretation Note 109 (IN109) (v2) – Lease premiums (Paragraph (g) of definition of “gross income”, section 11(f), section 11(h)) Posted on March 20, 2019September 2, 2023 by admin_kmos
Interpretation Note 110 (IN110) (v2) – Leasehold improvements (Paragraph (h) of definition of “gross income”, section 11(g), section 11(h)) Posted on March 20, 2019September 2, 2023 by admin_kmos
Interpretation Note 111 (IN111) – No-value provision in respect of the rendering of transport services by any employer (Paragraph 10(2)(b) of Seventh Schedule) Posted on March 20, 2019 by admin_kmos
Interpretation Note 101 (IN101) – Section 24I – Gains or losses on foreign exchange transactions Posted on October 9, 2018November 3, 2018 by admin_kmos
Interpretation Note 102 (IN102) (v2) – Classification of risk policy and the once-off election to transfer certain policies or classes of policies issued before 2016 to the risk policy fund Posted on October 9, 2018May 27, 2022 by admin_kmos