Gazetted 12-07-2024
IT is hereby notified that the Minister of Finance, Economic Development and Investment Promotion, in terms of paragraph 2(j) of the Third Schedule of the Income Tax [Chapter 23:06], hereby makes the following notice:—
1. This notice may be cited as the Income Tax (Exemption from Income Tax) (Fidelity Gold Refinery (Private) Limited) Notice, 2024.
2. The receipts and accruals of Fidelity Gold Refinery (Private) Limited are approved, for the purposes of paragraph 2(j) of the Third Schedule of the Income Tax [Chapter 23:06] as read with section 4A of the Finance Act [Chapter 23:04], as being exempt from income tax in foreign currency.