Income Tax (Qualifying Project Debt Securities) Regulations 2008

  Table of Contents

  Enacting Formula

1 Citation and commencement

2 Definitions

3 Prescribed conditions for tax exemption on income from qualifying project debt securities

4 Arrangements for qualifying project debt securities

5 Prescribed infrastructure assets or projects

6 Determination of income exempted from tax

7 Waiver of withholding of tax in respect of interest, etc., paid to non-resident person