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SPECIAL INCLUSIONS - Coggle Diagram
SPECIAL INCLUSIONS
Par (a) Annuity
repetitive pmts
obligation to pay
fixed annual pmts
for specific period
*incl "living annuities"
Par (cB) Restraint
of trade
result of e'ment or holding office
full amt included
entitled to deduction over min of 3 yrs
or restraint period
Par (d) .. termination
of service
(i) relinquishment, termination, loss etc
of any office or e'ment
(ii) person/dependent/nominee receive proceeds
iro insurance policy...
(iii) ..any insurance policy ceded to person/
dependent/nominee for their benefit
Par (b) Alimony
person paying
no deduction
person receiving
incl in GI, but exempt ito s10(1)(u)
Par (c) Amts for
Services Rendered
Ss rendered/to be rendered
virtue of e'ment or holding office
Par (n) Amts deemed
incl by other sections
s(8)(4) recoupments
share option scheme
Par (f) Amts from
commutation
...of amts due under e'ment
contract or service
Par (i) Cash Equiv
7th Schedule
fringe benefits
Par (k) Dividends
& foreign dividends