| Calculation of dividends, interest and gains from sale of offshore investments.Calculation of dividends, interest and gains from sale of offshore investments for approved insurer |
| Calculation of dividends, interest and gains from sale of offshore investments for approved insurer |
5.—(1) The dividends and interest under regulation 4(1)(b)(ii) derived by an approved insurer for the basis period for any year of assessment shall be ascertained by the formula —
[S 81/2009 wef Y/A 2005 & Sub Ys/A] [S 748/2010 wef 01/04/2008] [S 320/2016 wef 01/04/2013]
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