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of <h1>Board Approves Co-Developer Lease Agreements; Taxability of Income from Rentals Unaffected, Assessing Officers Retain Authority.</h1> The Board of Approval has decided that the approval for Co-Developers regarding lease agreements will not influence the assessment of income from lease rentals, down payments, or premiums under the Income Tax Act and Rules. Assessing Officers retain the authority to evaluate the taxability of these amounts independently. This directive is intended for all Development Commissioners for their information and necessary action.
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