Gains or losses from Exchange rate The company must include the calculation of income or expenses in the calculation of net income for income tax according to section 65.
Gains or losses on exchange rates Companies must be included in the calculation of income or expense in the calculation of net income. The corporate income tax under Section 65.
Profit or loss on exchange rate. The company must combine calculate income or expenditure in the calculation of net profit To tax the income tax under section 65.