| Deduction for payments made to lessees or licensees to mitigate impact of COVID-19 event |
| Deduction for payments made to lessees or licensees to mitigate impact of COVID-19 event |
14ZF.—(1) Each provision in the first column of the following table applies for the purpose of ascertaining the income of a person set out opposite that provision in the second column of the table, for the basis period for each year of assessment set out opposite that income in the third column of the table:
[Act 27 of 2021 wef 16/11/2021]
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