Income Tax (Exemption of Certain Income of Prescribed Sovereign Fund Entities and Approved Foreign Government-Owned Entities) Regulations 2012
Table of Contents
Enacting Formula
1 Citation and commencement
2 Definitions
3 Prescribed sovereign fund entity
4 Period of approval of approved foreign government‑owned entity
5 Exemption from tax of income under section 13Y of Act
6 Determination of amount of income exempted from tax
7 No deduction in respect of loss arising from designated investments
8 Annual declaration