所得税法第1章(Section 1 of the Income Tax of Act , ITA): 联邦财政法第26章 (Section 26 of the Federal Fiscal Code, FFC): 根据所得税法第1章的内容,在奥地利拥有住所(domicile)或习惯性居所(habitual abode)的个人负有无限纳税义务,也因此须被视为奥地利税收居民。 “住所”指个人有一个居住的地方,...
Section 120 (1) and (2) of the Income-tax Act, 1961 - IncomerajivEmail thisPrint this
Exemption under Section 10 (1) on agricultural income If you earn any type of agricultural income in a financial year, such an income would be exempted from tax. Agricultural income, as defined under Section 2 (1A) of the Income Tax Act, 1961, would include the following types of incomes...
在A,C,D选项中,排除A-income tax,因为这是对香烟而不是收入收税。排除Ad-valorem tax,因为题目没有表现出税收是按照specific rate去征收的,留下选项C为正确答案。在图中,这位同学排除subsidy的选项后没有正确地选择出税种,说明对taxation还需...
This research paper, by means of a case study, evaluated whether the foreign employment income tax exemption threshold in section 10(1)(o)(ii) of the Income Tax Act achieved its objectives: first, limiting the impact of the amendment to ... K Sebashe,HL Erasmus,MM Erasmus - 《South Afri...
Section 9A(3) of Income Tax Act The eligible investment fund referred to in sub-section (1), means a fund established or incorporated or registered outside India, which collects funds from its members for investing it for their benefit and fulfils the following conditions, namely:— ...
Section 43 of Income Tax Act 1961 amended by Finance Act 2022 and Rules PGBP. Definitions of certain terms relevant to income from PGBP.
1. Definition of “salary”, “perquisite” and “profit in lieu of salary” (section 17) 1.1 What is salary? 1.2 What is a Perquisite? 1.3 What is profit in lieu of salary ? 2. Rates of income-tax as per Finance Act, 2022
Section 64(1)(iv) As per this section, if your spouse is transferring directly or indirectly any asset to the spouse by the assessee for inadequate consideration then, income will be clubbed in the hands of the transferor. Point to be noted is the asset shall be other than house property...
拿paper 1 section 1 sample卷中的一道题举例子: 本题的关键信息是cigarette, supply curve shift to the left; 本题旨在考察同学能否分辨这个经济变化是由什么政府干预导致的。根据supply curve的变化可得知,是由于税收的增加抬高了价格减少了供给,排除B选项。在A,C,D选项中,排除A-income tax,因为这是对香烟而...