LMKG Chartered Accountants

Exempt Income

  • Domestic Dividends & Profit Distribution from Resident Persons
  • Income of a foreign Establishment (Subject to Double Taxation Agreement).
  • Income of Non Resident from operating aircraft/ships in international transportation
  • Foreign Dividends & Profit Distribution from Participation Interests from Foreign Juridical Person.
  • Income from a Participating Interest (Capital Gains, Foreign exchange Gains/ losses & Impairment Gains or Losses).

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