| Topic Serial # |
Content |
Case Law |
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HEAD OF INCOME: INCOME FROM OTHER SOURCES
|
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| 39 |
Income from other sources
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| 40 |
Deductions in computing income chargeable under the head “Income from Other Sources”
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PART VII
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EXEMPTIONS AND TAX CONCESSIONS
|
|
| 41 |
Agricultural income
|
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| 42 |
Diplomatic and United Nations exemptions
|
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| 43 |
Foreign government officials
|
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| 44 |
Exemptions under international agreements
|
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| 45 |
President’s honours
|
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| 46 |
Profit on debt
|
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| 47 |
Scholarships
|
|
| 48 |
Support payments under an agreement to live apart
|
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| 49 |
Federal [Government,] Provincial Government, and [Local Government] income
|
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| 50 |
Foreign-source income of short-term resident individuals
|
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| 51 |
Foreign-source income of returning expatriates
|
|
| 53 |
Exemptions and tax concessions in the Second Schedule
|
|
| 54 |
Exemptions and tax provisions in other laws
|
Case Law
|
| 55 |
Limitation of exemption
|
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PART VIII
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LOSSES
|
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| 56 |
Set off of losses
|
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| 56 |
56-A Set off of losses of companies operating hotels
|
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| 57 |
Carry forward of business losses
|
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| 57 |
57-A Set off of business loss consequent to amalgamation
|
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| 58 |
Carry forward of speculation business losses
|
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| 59 |
Carry forward of capital losses
|
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| 59 |
59-A Limitations on set off and carry forward of losses
|
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| 59 |
59-AA Group taxation
|
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| 59 |
59-B Group relief
|
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PART IX
|
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|
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DEDUCTIBLE ALLOWANCES
|
|
| 60 |
Zakat
|
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| 60 |
60-A Workers’ Welfare Fund
|
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| 60 |
60-B Workers’ Participation Fund
|
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|
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PART X
|
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|
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TAX CREDITS
|
|
| 61 |
Charitable donations
|
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| 62 |
Investment in shares
|
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| 63 |
Contribution to an Approved Pension Fund
|
|
| 64 |
Profit on debt
|
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| 65 |
Miscellaneous provisions relating to tax credits
|
|
| 65 |
65-A Tax credit to a person registered under the Sales Tax Act, 1990
|
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CHAPTER IV
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