CCS

Income Tax (Exemption) (No. 5) 2016 (Amendment) Order 2023

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The purpose of the Income Tax (Exemption) (No. 5) 2016 (Amendment) Order 2023 [P.U. (A) 345, gazetted on 09/11/2023], is to extend the expiration date of a particular provision within the original order [Income Tax (Exemption) (No. 5) Order 2016 [P.U. (A) 158/2016]].

Specifically, the amendment changes the expiry date in subparagraph 6(4) from “31 December 2022” to “31 December 2024” .

This effectively prolongs the duration of the exemption provided under the original order for an additional two years.

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