Effective from year of assessment 2009 until year of assessment 2012, the cost of the following training incurred by a person for the purposes of upgrading and developing the technical skills of his employees shall be allowed a deduction in addition to any deduction allowable under Section 33 of the Income Tax Act 1967 (the Act).
The eligible training are training approved by the Minister and under the programme of
(a) post graduate course in information technology and communication, electronics or life sciences;
(b) post basic course in nursing or allied healthcare; or
(c) aircraft maintenance engineering course.
The Rules shall not apply to person who has made a claim to HRDF.
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