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N9 - Limitation of interest deduction, Interest income tab
B. Interest income and calculation of net interest income (always filled in)
The section is a calculation of which interest income is to be included in net interest income and the sum of positive or negative interest income.
If an item is not taxable, an adjustment must also be made in other tax adjustments.
B.1
Amounts from Interest income and similar profit/loss items from INK2 item 3.18 or INK4 item 3.16 are automatically retrieved, but can be unlocked and modified if necessary.
B.2-3
Information on what is to be deducted or added to reported interest income can be taken from the information in section A.
Related topics
Legal guidance from - Limited deductability for negative net interest income
Legal guidance from - What is an alignment of interest?
Tax calculation for limited companies and economic associations