EY Tax Alert No. 6/2021

EY has released its latest tax alert issue (No. 6/2021).

Malaysian developments

  • Income tax exemption on gains or profits derived, in lieu of interest, from Sukuk Prihatin
  • Extension of time for submission of tax returns under the Labuan Business Activity Tax 1990 (LBATA) for the year of assessment 2021
  • Frequently Asked Questions on tax deduction on costs for renovation and refurbishment of business premises

Overseas developments

  • India’s reduced threshold for e-invoicing applies from 1 April 2021
  • Indian Supreme Court rules on taxability of software payments

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