Latest Updates

The e-Tax Guide has been updated with the following changes: 

• Editorial changes to update the previous Section 14D/ Section 14DA/ Section 37B to Section 14C/ Section 14D/ Section 37A respectively arising from the renumbering and citation the Income Tax Act 1947 (2020 Revised Edition)
• Updated Part 13.4 clause on referral criteria to Technical Advisory Panel
• Updated paragraph 14 to replace “Pre-claim Scheme” with “R&D Assurance Framework”

The e-Tax Guide has been updated with the following changes: 

• Updated the renumbered provisions based on the Income Tax Act 1947 
• Updated Footnotes 7 and 8 with the revised e-Tax Guide titled “Tax Treatment of Employee Stock Options and Other Forms of Employee Share Ownership Plans (Third Edition)” that was published on 25 Feb 2022. 
• Updated the dates in the examples in the Annexes 1 to 4.