Income Tax (Deduction for Training Costs Under National Dual Training System) Rules 2021

Income Tax (Deduction for Training Costs Under National Dual Training System (NDTS)) Rules 2021 -PDF

85. Income Tax (Deduction for Training Costs Under National Dual Training System (NDTS)) R

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P.U. (A) 390 - Income Tax (Deduction for Training Costs Under National Dual Training System (NDTS)) Rules 2021

85.1 P.U. (A) 390 [2021].pdf

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1. NDTS is the acronym for the National Dual Training System. ‘Dual’ means training in two learning situations, namely:

👉 The actual workplace (company) that covers 70% to 80% practical training (performance) and;

👉 Training Centre which covers 20% to 30% of theory (knowledge).

2. IN exercise of the powers conferred by paragraph 154(1)(b) read together with paragraph 33(1)(d) of the Income Tax Act 1967 [Act 53], the Minister makes these Rules, which were gazetted on 11 October 2021.

3. These Rules are deemed to have come into operation from the year of assessment 2019.

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1. 参加由人力资源部批准的国家双重培训计划（National Dual Training Scheme）的费用可享有双重扣税。 2. 根据 1967年所得税法令 [第53号法案] 第154(1)(b)段以及第33(1)(d)段所赋予的权力，部长于2021年10月11日在宪报上颁布了这项细则。 3. 这项细则，被视为在 2019课税年已经生效。