The Income Tax Act (Chapter 470) – Intellitax

ACTS OF LAW

The Income Tax Act (Chapter 470)

Branch(es) of Law: Income Tax; Tax Law

An Act of Parliament to make provision for the charge, assessment and collection of income tax: for the ascertainment of the income to be charged; for the administrative and general provisions relating thereto; and for matters incidental to and connected with the foregoing

PART I

PRELIMINARY

PART II

IMPOSITION OF INCOME TAX

PART III

EXEMPTION FROM TAX

PART IV

ASCERTAINMENT OF TOTAL INCOME

PART V

PERSONAL RELIEFS

PART VI

RATES, DEDUCTIONS AND SET-OFF OF TAX AND DOUBLE TAXATION RELIEF

PART VII

PERSONS ASSESSABLE

PART VIII

RETURNS AND NOTICES

PART IX

ASSESSMENTS

PART X

OBJECTIONS, APPEALS AND RELIEF FOR MISTAKES