Any company which is -
- - a pioneer company on or after 1st May 1975
- - a pioneer enterprise or pioneer service company
- - an export enterprise which had been a pioneer enterprise immediately before its tax relief period as export enterprise
Tax Relief Period
Tax Relief Period of Post Pioneer Company shall commence on its commencement day and shall continue for a period not exceeding 6 years and may be extended but not more than 11 years in total.
Investment Incentives
- - Exemption from income tax;
- - Deduction of losses;
- - Adjustment of capital allowances and losses
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