Income Tax (}' orm ofRdurns) (Amendment) Rules. 199J

t .N. 53 or 1993

INCOME TAX ACT

(CAP. 123)

Income Tax (}' orm ofRdurns) (Amendment) Rules. 199J

IN exercise of the powers confe rred by subsection (I) of section 94 of

the Income T ax Act. the Minister of Finance has made the following

rules:-

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

Returns) (Amendment) Rules. 1993, and shall be read and construed as

onc with the Income Tax (Form of Ret urns) Rules, 1949,lIcreinafter

refe rred to as "tile pri ncipal rules".

(2) These rules shall be deemed to have come into force on

the 6th October. 1992 in respcCl of tile year of asseS5ment commencing

On the 1st Jan uary, 1993 and of subsequent years of assessment.

In Part VII of Fonn I. T. 1 in tile Schedule tOlheprincipal rules,

for tile words in English only "SUBTRACT THE TOTAL OF

U NES 20 T O 2l'I FROM U NE 14~ there shall be substit uted the

"SUBTRACT THE TOTAL OF UNES 20 AND 28

words

FROM U NE 14".

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