In Come Tax Rule English
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Government of the Republic of the Union of Myanmar Ministry of Finance and Revenue Minister Office Notification No.102/2012 The 8 th Waning of Tabang 1373 M.E, Naypyitaw (15 th March 2012) The Ministry of Finance and Revenue, with the approval of the Union Government makes over of power by notification the following Rules under the Income- tax law sub-section (a) of Section 51. CHAPTER I Title, Force and Definitions 1. (a) These Rules shall be called the Income-tax Rules. (b) These Rules shall be commencing from the 2012-2013 financial year. 2. The expressions of these Rules shall have the same meanings in the Income-tax law and then ‘ Law ’ mean as defined the “ Income - tax ’’ Law. CHAPTER II Relief for Spouse and Children 3. (a) The expression of spouse in sub-clause (2)(bb) of sub-section (c) of section 6 of the law means the spouse living with him or maintained by him at any time within the income year. Provided that such spouse shall not, on her/ him own, earn an assessable income within that income year. (b) The expression of children in sub-clause 2(bb)of sub-section (c)of section 6 of the law means own children, step children, and children adopted in accordance with any law who are maintained by him at any time within the year and who fulfil all the under mentioned conditions:- Explanation - The expression ‘‘receiving educational instruction” means receiving fulltime instructions at any school, university, college, or any educational establishment, or serving on apprenticeship under articles to qualify in profession. (c) In allowing the reliefs under section 6 of the law, if the source of income is more than one, it shall be set-off in stages starting with the income at the lawest income- tax rate and then on to income at higher income-tax rates.
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