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Restriction on deductibility of interest under Section 140C of the Income Tax Act 1967 and Income Tax (Restriction on Deductibility of Interest) Rules 2019, has been introduced to restrict deductions for interest expenses or any other payments which are economically equivalent to interest, to ensure that such expenses commensurate with the business income.

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Moderator for the Crowdsource Session: Manufacturing - Driving Competitiveness and Innovation: Malaysia's Manufacturing Foundation Has Not Lost Its Competitiveness in National Economic Forum 2017 by National Chamber of Commerce & Industry of Malaysia, NCCIM

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