Capital Asset Conversion Requires Proven Business Stock Treatment; Paper Consideration in Spousal Flat Transfers Does Not Create Taxable Business Inco...
Human-probability test defeats political donation deduction where banking records mask accommodation-entry fund layering and evidence shows non-genuin...
Commercial property status protects capital-gains exemption when residential-house ownership limits are tested, while agricultural-land character gove...
Employees' Pension Scheme eligibility is extended to persons who were members of the Employees' Provident Funds Scheme but were not members of the pension scheme, provided their wages on the date the revised wage ceiling is notified are equal to or below that ceiling. The inserted eligibility clause brings qualifying EPF members within pension-scheme coverage based on the revised wage threshold. The amendment takes effect from 17 September 2026.
Employees' Pension Scheme eligibility is extended to persons who were members of the Employees' Provident Funds Scheme but were not members of the pension scheme, provided their wages on the date the revised wage ceiling is notified are equal to or below that ceiling. The inserted eligibility clause brings qualifying EPF members within pension-scheme coverage based on the revised wage threshold. The amendment takes effect from 17 September 2026.
Note: It is a system-generated summary and is for quick reference only.
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