Income Tax (Form of Returns) (Amendment) Rules, 2007

L.N. 166 of 2007

INCOME TAX MANAGEMENT ACT

(CAP. 372)

Income Tax (Form of Returns) (Amendment) Rules, 2007

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 Citation and

commencement.

Returns) (Amendment) Rules, 2007, and they shall be read and construed

as one with the Income Tax (Form of Returns) Rules, 1994, hereinafter L.N. 172 of 1994.

referred to as “the principal rules”.

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

from the year of assessment 2007.

Immediately after rule 4 of the principal rules, there shall be Adds rule 5 to the

principal rules.

added the following new rule 5>

“Prescribed

Wherever items in Schedule C require attachments

attachment

and such attachments are forms prescribed hereunder, no other

forms.

form other than the said prescribed forms may be used.”.

3. For Schedules A to C to the principal rules, there shall be Substitutes

Schedules A to C to

substituted the new Schedule C in these rules.

the principal rules.

4. The new Schedules F to J in these rules shall be added to the Adds Schedules F to

J to the principal

principal rules.

rules.

Schedule C

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