29 tal-1996
Statutory Text (3 Articles)
L. N. 29 01 1996
INCOME TAX MANAGfo:M ENT ACT. 1994
(ACT NO. XVIII OF 1994)
Income Tax (Form of Return for a Company.
Body CorpoNllc: or Undertakin g) (Amendment) Rules, 1996
IN virtue o f the powe rs conferred by section 57 of the Income
Tax Management Act, 1994 , the Minister of Finance has made the
following rules:-
(I ) These rules may be cited as the Income Tax (Fonn of Ciufion a'Id
Return for aCompany . Body Corporate or Unde rtaking) (Amend ment) ~- ,
Rules. 1996. and shall be read and construed as one wi th the Income L.N. J6
Tax (Fann o fRetum for a Company, Body Corporateor Undenaking) 01199).
Rules, 1995, herei nafter referred to as " the pr incipal rules".
(2) 1bese rules shall !':orne into force upon thei r publication
in the Gazette in respect ortlle year of assessment commencing on the
l SI lanuary, 1996 and of subsequent years of assessment.
The Schedule to the principal rules shall be amended as
follows:-
at the end of PART 2 the reof, for the words -
(a)
"
IlliLAVCII nuE 1,11 TER,l1S OF SECTIO.Y ' 1(J)(.)
OF THEI!,>CO.WETAX MIt1>AG£MENr ACT, ' " '
"
there shall be substituted the words -
" -----,-,..,---,-,-,--:----:-:-=-.
f!AUNCE rlUE
TeRMS OF seCTION , 2 Ql'ru,;
N~
c..:=:: _ ; ' '''====== __
d
INCO.m I TAX MANAGeM£HT ACT, , -
..J''; an
(b) for PART 6 thereo f there shall be substituted the
following: -
""
..
P.IIOIT 6
OEClAIlATIOIi
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d . _
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