Income Tu Worm or Returns) (Amendment) (No. 2) Ruin. 1991

1..1'11. 1 of 1991

INCOME TAX ACT

(CAP. 123)

Income Tu Worm or Returns) (Amendment) (No. 2) Ruin. 1991

IN exercise of tile powersc:onferrcd by subsection ( I) of section 94

of Ihe Incom e Tu Act. the Ministe r of Fin ance has m ~ de the following

( I) These rules may be ciled as the Income Tax (Form of

Re tu ms) (Amendment ) (No . 2) Rul es, 1991, and shall be rcad and

collStrued as one with the Income Tax (Form of Re turn s) Rules. 1949.

hereinaft er referred 10 as ·'the principa l nlles" .

(2) These ru les shall come inlo force upon their publication

in the Gazeu e in res pect o f th e yea r of aSSCi:iSrn ent commencing on the

1st January, 1991 and of subseq uent years of as$e$Sment.

Fonn I.T . I ofthc princi pal rules shall beamcnded as follows

(a) in paragraph (r) of Pari 11 o f the S\1lleme nl of income, for

Ihe words ~· Ke ra." and "· Rents. " Ihe re Sha ll be substituted the

words " Kc ra ," and "RenLS," respective ly; and

(b) in Section B of th e Declaration ofCapi taJ Assets , for th e

word MM Boards- , - tiK're shall be substituted the word ~" Bonds" ," ,

1pp"l>I:>Iik., ",."l)ipotti ...... , ,,' 1,Inform, zzj<>l'li _ Knti lj. f'vbIw-I by rN 1Hr--' '" I~~

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