Amendments
The e-Tax Guide has been updated with the following changes:
- Editorial changes to update the previous Section 14D/ Section 14DA/ Section 37B to Section 14C/ Section 14D/ Section 37A respectively arising from the renumbering and citation the Income Tax Act 1947 (2020 Revised Edition)
- Updated Part 13.4 clause on referral criteria to Technical Advisory Panel
- Updated paragraph 14 to replace “Pre-claim Scheme” with “R&D Assurance Framework”
