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Particulars to be supplied
Income Tax (Concessions For Development) Rules, r. 6 · Revised Edition 2020
Where a person is desirous of claiming any deduction for which provision is made in these Rules, such person shall, as soon as practicable, furnish to the Chief Executive Officer, in writing–
(a) particulars as to the nature of the enterprise and the locality in which it will be established;
(b) the estimated amount of capital expenditure to be incurred thereon during the first twelve months and for the remainder of the period of operation of the enterprise;
(c) where applicable, the conditions under which labour will be employed, including provisions for the housing of workers;
(d) information as to the date on or before which–
(i) work on the enterprise will commence;
(ii) where the enterprise relates to the production of a commodity,
the enterprise will produce in marketable quantities the product intended to be manufactured, grown or otherwise produced;
(iii) where the enterprise relates to the provision of residential or recreational Income and Business Tax 9 facilities for travellers or tourists, such facilities will be available;
(e) such other information as the Chief Executive Officer may require.
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