Section 23

Profits of non-resident’s air transport and cable undertakings

ActIn forceProvision 35 of 140

Where a non-resident person carries on the business of air transport or the business of the transmission of messages by cable or by any form of wireless apparatus, he shall be assessable to tax as if he were a non-resident shipowner and the provisions of section 22 apply mutatis mutandis to the computation of the gains or profits of such business.

Read in full context — Income Tax Act →

Section 23

Profits of non-resident’s air transport and cable undertakings

of Income Tax Act

ActIn forceProvision 35 of 140

Where a non-resident person carries on the business of air transport or the business of the transmission of messages by cable or by any form of wireless apparatus, he shall be assessable to tax as if he were a non-resident shipowner and the provisions of section 22 apply mutatis mutandis to the computation of the gains or profits of such business.

Read in full context — Income Tax Act →