During this session the speaker will delve into the Charging Provisions in terms of the Income Tax Act, in the context of Individuals – namely Article 4(1)(a) and Article 4(1)(b) of the ITA; Badges of trade; Permissible deductions for individuals, including individuals in a trade, business, profession or vocation; Pensions and annuities – in the context of Malta resident individuals and non-resident individuals and Article 12(1)(h) of the ITA.s.