Direct Tax Acts, Finance Act 2020
75 Case V: basis of assessmentITA67 s81(1), (2) and (3)(a) and s86; FA69 s22, s33(1) and Sch4 PtI and s65(1) and Sch5 PtI; FA90 s18(1)(a)
(1) Without prejudice to any other provision of the Incom...
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