Transcription of C OM PAN IES IN CO M E TAX ACT - 2004 Laws of Nigeria
{{id}} {{{paragraph}}}
COMPANIES INCOME tax act ARRANGEMENT OF SECTIONS PART I [Repealed] PART 11 Imposition of tax and profits chargeable SECTION 9. Charge of tax. 10. Identification of a Company. 11. Charge of tax on interest relating to foreign and agricultural loans and certain reliefs. 12. Full disclosure of agreement to be made. 13. Nigerian companies. 14. Companies engaged in shipping or air transport. 15. Cable undertakings. 16. Insurance companies. 17. Authorised unit trust scheme. 18. Profits of a company from certain dividends. 19. Payment of dividend by Nigerian company. 20. Nigerian dividends received by companies other than Nigerian companies. 21. Certain undistributed profits may be treated as distributed. 22. Artificial transactions. etc. 23. Profits exempted. PART III Ascertainment of profits 24.
[1991 No. 21.] 11. Charge of tax on interest relating to foreign and agricultural loans, and certain reliefs (1) Interest payable on any foreign loan granted on or after 1 April, 1978 shall be exempted from tax as prescribe din Table Iinthe Third Schedule to this Act.
Domain:
Source:
Link to this page:
Please notify us if you found a problem with this document:
{{id}} {{{paragraph}}}