Income Tax (Deduction for Training Costs Under National Dual Training System) Rules 2021
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1. NDTS is the acronym for the National Dual Training System. ‘Dual’ means training in two learning situations, namely: 👉 The actual workplace (company) that covers 70% to 80% practical training (performance) and; 👉 Training Centre which covers 20% to 30% of theory (knowledge). 2. IN exercise of the powers conferred by paragraph 154(1)(b) read […]