Article 15 – Investment Manager Exemption

Article 16 – Partners in an Unincorporated Partnership

Article 17 – Family Foundation

Article 18 – Qualifying Free Zone Person

Article 19 – Election to be Subject to Corporate Tax

Article 20 – General Rules for Determining Taxable Income

Article 21 – Small Business Relief

Article 22 – Exempt Income

Article 23 – Participation Exemption

Article 24 – Foreign Permanent Establishment Exemption

Article 25 – Non-Resident Person Operating Aircraft or Ships in International Transportation

Intimation on behalf of the international group for the purposes of the proviso to sub-section (4) of section 286 of the Income-tax Act, 1961