MT
Deduction (Income from Employment) (Amendment) Rules, 2026
Statutory Text (3 Articles)
L.N. 106 of 2026
INCOME TAX ACT
(CAP. 123)
Deduction (Income from Employment) (Amendment) Rules, 2026
IN EXERCISE of the powers conferred by articles 14(2) and 96
of the Income Tax Act, the Minister responsible for finance has made
the following rules:-
(1) The title of these rules is the Deduction (Income from
commencement.
Employment) (Amendment) Rules, 2026 and these rules shall be read
and construed as one with the Deduction (Income from Employment)
Rules, hereinafter referred to as the "principal rules".
(2)
These rules shall apply from the year of assessment 2027.
In rule 3 of the principal rules the words "article 56(1)(b) of
the Act, but not at the rates specified in the provisos thereto," shall be
substituted by the words "article 56(1)(b)(i) of the Act".
€0.09