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BPR198 (ITA) – ​Distribution of a debit loan account in anticipation of deregistration of a company (Section 10(1)(k), section 47, section 64D, section 64FA(1)(b))

Posted on January 23, 2019 by admin_kmos
Posted in BPR198 (ITA) - ​Distribution of a debit loan account in anticipation of deregistration of a company (Section 10(1)(k), section 47, section 64D, section 64FA(1)(b))

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← BPR199 (ITA) – Exemption from income tax of dividends received by virtue of restricted equity instruments (Section 8C(7), “restricted equity instrument” definition, section 10(1)(k)(i))
BPR197 (ITA) (EDA) – ​Exemption from donations tax and net value of an estate (Section 56(1)(g)(ii) of ITA, section 4(e)(ii)(aa), section 4(e)(iii) of EDA) →

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