The income tax implications resulting from the introduction of section 12N of the Income Tax Act
Section 12N, introduction into the Income Tax Act by way of Taxation Laws Amendment Act and which became effective on 2 November 2010, provides for allowances on the leasehold improvements on government-owned land and land leased from certain tax exempt entities as stipulated in section 10 (1) (cA)...
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| Format: | Others |
| Language: | English |
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Nelson Mandela Metropolitan University
2014
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| Online Access: | http://hdl.handle.net/10948/d1020787 |