[description]
The Income Tax (Amendment No.2) Regulations 2019 (thereafter referred to as the “Regulations”) were passed on 20 August 2019 to provide clarity on conditions to be met by resident companies to avail of the Partial Exemption Regime (“PER”). [/description]
[file]
https://itl.blushdev.com/wp-content/uploads/2019/09/CO-2019-09-13-New-Regulations-made-under-the-Income-Tax-Act-1.pdf
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