Section 20: Any sum payable by Government or a
This section is inserted by Act No 11 of 2024, section 41.
consolidated text (as at 2017, amended since). juris shows the text as it was consolidated; it does not confirm that this is the law in force today.
20. Any sum payable by Government or a
public sector body to any person as compensation
for losses incurred by him, directly or indirectly,
as a result of a natural disaster.
(ii) in Sub-part B, by inserting, after item 3A, the following
new item –
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Questions this section answers
- Is compensation paid by Government for losses from a natural disaster exempt from income tax?