tax ACADEMY
Konnectplus

Income Tax Act(cap 470)

: KENYA



Chapter 5

Deemed income in Kenya : (s.)

Gains or profits from a business carried out
    »partly within and
    »partly outside 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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