Income Tax (Payments by Approved Aircraft Leasing Entities under Loans and Finance Leases — Section 13(4) Exemption) Notification 2020
Table of Contents
Enacting Formula
Part 1 Preliminary
1 Citation and commencement
Part 2 Exemption of qualifying payments for applicable loans
2 Definitions of this Part
3 Meaning of "applicable loan"
4 Exemption in relation to applicable loan
Part 3 Exemption of qualifying payment for finance lease treated as sale
5 Definitions of this Part
6 Exemption in relation to finance lease treated as sale