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Income Tax Act(cap 470)
:
KENYA
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Chapter 5
Deemed income in Kenya : (s.)
Gains or profits from a business carried out
    »partly within and
    »partly outside Kenya,
by a resident person, the entire gain
or profit from that business shall be deemed to have accrued
in or to have been derived in Kenya
Other deemed income sources in Kenya : (s.)
Gains or profits from a partnership shall be the sum of:
   (i) Remuneration paid to the partner along
with interest on capital.
   (ii) Share of total income from the partnership
net of all expenses and remuneration
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