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Income tax act 2012 pdf

An Act to impose income tax on individuals, communities and families and on ex ecutors and trustees; and to provide for the assessment and collection and ad- ministration of the tax. 1. (b) arising or due to a trustee or estate, which shall be determined under and be subject to the provisions of this Act. Section 55A Reference to a Valuation Officer [Section 55A] [W.e.f. ] Section 55A of the Income-tax Act has been amended to enable the Assessing Officer to make a reference to the Valuation Officer where in his opinion the value declared by the assessee is at variance from the fair market value. the State of Indiana is not taxable for purposes of the Adjusted Gross Income Tax Act. Interest earned from a direct obligation of a state or political subdivision other than Indiana is subject to the adjusted gross income tax if the obligation is acquired after Dec. 31, An obligation will.

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income tax act 2012 pdf

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18 Income Tax , No. 21 (i) paid by a resident person, other than as an expenditure of a business carried on by the person outside Samoa through a permanent establishment; or (ii) paid by non-resident person as an expenditure of a business carried on by the person through a . An Act to impose income tax on individuals, communities and families and on ex ecutors and trustees; and to provide for the assessment and collection and ad- ministration of the tax. 1. (b) arising or due to a trustee or estate, which shall be determined under and be subject to the provisions of this Act. The Income Tax Act Cap - 2 - DTLAWS| © PREFACE This ‘DOMESTIC TAX LAWS’ Handbook is primarily intended for use by Officers of the Uganda Revenue Authority. It is a reproduction, with amendments, of the principal domestic tax laws of Uganda, namely the Income Tax Act. the State of Indiana is not taxable for purposes of the Adjusted Gross Income Tax Act. Interest earned from a direct obligation of a state or political subdivision other than Indiana is subject to the adjusted gross income tax if the obligation is acquired after Dec. 31, An obligation will. Section 55A Reference to a Valuation Officer [Section 55A] [W.e.f. ] Section 55A of the Income-tax Act has been amended to enable the Assessing Officer to make a reference to the Valuation Officer where in his opinion the value declared by the assessee is at variance from the fair market value. THE INCOME TAX ACT An Act to make provision for the charge, assessment and collection of Income Tax, for the ascertainment of the income to be charged and for matters incidental thereto. Acts Nos: 11 of 15 of 13 of 6 of [1 st July, ] s.1 PART I PRELIMINARY Short title 1.Act, , and shall be read as one with the Income Tax Act, in commence- this Act referred to as the principal Act. ment. Cap (2) This Act. u Text of the Income-tax Act, as amended Acts referred to in Income-tax Act. .. Shall be inserted by the Finance Act, , w.e.f. Income Tax ( Budget) (Amendment) Act ,. Being an Act to amend the Income Tax Act ,. MADE by the National Parliament in respect of Sections 1 . INCOME TAX ACT. CHAPTER Revised Edition []. Published by the National Council for Law Reporting with the Authority of the Attorney-General. 1st May, (the appointed day of the TIDCO Act) to which section 4(1) (a) of the All references in the Income Tax Act to the Hotel Development Act, ( formerly. Short title and commencement-(1) This Act may be cited as the Income Tax Act (2) This Act commences on 1 January (3) This Act applies to tax. Rev. Income Tax Act. CAP 8 of s 4 of s partnership; and. (ii) his share of the total income of the partnership. Excise Tariff Rates. In reviewing this updated version, the “Reprint of the Income Tax Act and the Value Added Tax Act” [as at 19th October ] by the Uganda. (1) This Act may be cited as the Finance Act, Enactment Part IX (Senior Citizens' Pension) of the Act have effect .. (1) The Income Tax Act is amended— . (A) Amendments made in Income-tax Act . The Finance Act, has changed the definition of Venture Capital Undertaking, given in section. -

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