Corporate Income Tax exemption for industrial undertakings operating warehousing or cold chain facility for storage of agriculture produce

Name of Incentive

Corporate Income Tax exemption for industrial undertakings operating warehousing or cold chain facility for storage of agriculture produce

Type of Incentive

Tax Incentive

Ministry

Agency

Sector

Storage Facilities

Sub Sector

Product/Activity

Incentive Details

Description

Profits and gains derived by a taxpayer, from an industrial undertaking setup between 1 July 2015 and 30 June 2016 engaged in operating warehousing or cold chain facility for storage of agriculture produce are allowed exemption from income tax for a period of 3 years beginning with the month in which the industrial undertaking is setup or commercial operations are commenced, whichever is later.

Criteria for Consideration

Location for Consideration

Estimated Time

Ministry/Agency Details

Agency Contact

Agency Telephone

Agency Email

Agency Website

Agency Address

Guidelines/Forms

Remarks

Attachment

Online Form URL