IRBM’s Response to CTIM’s Development Cost for Customised Computer Software
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Income Tax (Capital Allowance) (Development Cost for Customised Computer Software) Rules 2019 On 3 October 2019, the Minister, in the exercise of the powers conferred by paragraphs 154(1)(b), 33(1)(d) and paragraphs 10 and 15 of Schedule 3 to the Income Tax Act 1967 [Act 53], gazetted the Income Tax (Capital Allowance) (Development Cost for Customised […]