Please enable JavaScript.

Coggle requires JavaScript to display documents.

LOAN OR ADVANCES TO DIRECTOR BY CO, DIVIDENDS, S4(c) ITA - Coggle Diagram

- - - - S140B not applicab;e
    - - net interest borne by employer less interest paid by director perquisite to employee
      - taxable under S13(1)(a)
- - - - not subject S140B
  - - - only portion related to internal funds subj to S140B
  - - - S140B
- - - - subject deemed to section 140B
    - - Section 4(c) ITA