Section 127 3 B Income Tax Act

Charge of income tax 3 a. History subsection 127 1 is amended by act 608 of 2000 s18 by inserting after the word act the. This is incentives such as exemptions under the provision of paragraph 127 3 b or subsection 127 3a of ita 1976 which is claimable as per government gazette or with a minister s approval letter.

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Section 127 and 129 of income tax act 1961 power to transfer cases and change of incumbent of an office are defined under sections 127 and 129 of income tax act 1961.

Section 127 3 b income tax act. Non chargeability to tax in respect of offshore business activity 3 c. Section 127 in the income tax act 1995. Short title and commencement 2.

A the tax payable under this act by the taxpayer for a taxation year to the extent that the amount of that tax exceeds the amount that that tax would be if no amount that the taxpayer is obliged to repay to the corporation were included under paragraph 137 1 10 a or 137 1 10 b in computing the taxpayer s income for the year or a preceding taxation year and. 1 power to transfer cases 2. Commissioners appeals appellate assistant commissioners inspecting assistant commissioners and income tax officers to perform such functions in respect of such area or of such classes of persons or of such classes of income as may be specified in the.

Interpretation part ii imposition and general characteristics of the tax 3. Business income income arising from services rendered by an ohq company to its offices or related companies. 3 laws of malaysia act 53 income tax act 1967 arrangement of sections part i preliminary section 1.

A section 127 8 1 and 8 3 a is to be read as though it did not include any reference to paragraph a 1 of the definition of investment tax credit in section 127 9 of the federal act b section 127 8 2 b i is to be read without reference to clause b and. There will also be a layak menuntut insentif dibawah seksyen 127 which refers to claiming incentives under section 127 of the income tax act ita 1976. Exemptions from tax general.

1 notwithstanding any other provision of this act but subject to section 127a any income specified in part i of schedule 6 shall subject to this section be exempt from tax. Section 127 of income tax act jurisdiction of income tax authorities 127. 8 4 notwithstanding subsection 127 8 where pursuant to subsections 127 8 and 127 8 3 an amount would but for this subsection be required to be added in computing the investment tax credit of a taxpayer for a taxation year where the taxpayer so elects in prescribed form and manner in the taxpayer s return of income other than a return of income filed under subsection 70 2 or 104.

Provisions under these sections are. Type of incentives a incentive for ohq an approved ohq company is eligible for income tax exemption for a period of 10 years under section 127 income tax act 1967 for income derived from the following sources. Comptroller means the comptroller of income tax appointed under section 3 1 and includes for all purposes of this act except the exercise of the powers conferred upon the comptroller by sections 34f 9 37ie 7 37j 5 67 1 a 95 96 96a and 101 a deputy comptroller or an assistant comptroller so appointed.