Income Tax (Exemption of Interest and Other Payments for Economic and Technological Development) (Miscellaneous Amendments) Notification 2026 · reg 5
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In the Income Tax (Exemption of Interest and Other Payments for Economic and Technological Development) Notification 2012 (G.N. No. S 72/2012), in paragraph 3 —
in sub‑paragraphs (1)(i), (ii), (iii)(A), (iiia)(A) and (iv) and (2)(i), (ii), (iii)(A), (iiia)(A) and (iv), replace “31 December 2026” with “31 December 2031”; and
in sub‑paragraphs (4)(a) and (5)(a), replace “1 January 2027” with “1 January 2032”.