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Section 67N: Expenditure on international accreditation

Income Tax Act

This section is inserted by Finance Act 2021, section 38.

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.

67N. Expenditure on international accreditation Where a company is registered as a health institution under the Private Health Institutions Act, it may, in an income year, deduct from its gross income twice the amount of any direct expenditure incurred in that income year relating to international accreditation.

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