INCOME TAX RULES

INCOME TAX

SUBSIDIARY LEGISLATION 372.04

INCOME TAX RULES

23rd September, 1994

LEGAL NOTICE 133 of 1994.

The title of these Rules is the Income Tax Rules.

The rules issued under article 94 of the Income Tax Act as

in force on the 22nd September, 1994, and any forms issued

thereunder, shall, in so far as applicable, be applied and used for

the purposes of and in connection with the Income Tax

Management Act, as if the same were issued under article 57 of the

Income Tax Management Act.

Where rules are made for any specified matter under article

57 of the Income Tax Management Act, rule 2 shall cease to apply

to the matters governed by such rules.