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Question: What type of building is suitable as an Industrial Building?
Company Income Tax - (d) Claims Allowance
Answer: The types of buildings eligible for Industrial Buildings may be referred to in Paragraphs 63 to 66 of Schedule 3 of the ITA 1967 authorizing the Minister of Finance to determine the types of buildings eligible for industrial buildings and to determine their rates through the Income Tax Rules (EC) made under Subsection 154 (1) ITA 1967.
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