or Undertaking) (Amendment) Rules, 2004

L.N. 425 of 2004

INCOME TAX MANAGEMENT ACT

(CAP. 372)

Income Tax (Form of Return for a Company, Body Corporate

or Undertaking) (Amendment) Rules, 2004

IN exercise of the powers conferred by article 58 of the Income

Tax Management Act, the Prime Minister and Minister of Finance has

made the following rules>–

(1) The title of these rules is the Income Tax (Form of Return

for a Company, Body Corporate or Undertaking) (Amendment) Rules,

2004, and they shall be read and construed as one with the Income Tax

(Form of Return for a Company, Body Corporate or Undertaking) Rules,

1995, hereinafter referred to as “the principal rules”.

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

follows>

(a)

Schedule A, with regard to the year of assessment 2003

only<

(b) Schedule B, with regard to the year of assessment 2004

and subsequent years of assessment.

In rule 2 of the principal rules, for the words “in the First

the principal rules.

Schedule” there shall be substituted the words “in Schedules A and B

of the First Schedule”.

For the First Schedule to the principal rules, there shall be

substituted the following>

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