Direct Tax Acts, Finance Act 2022
65 Cases I and II: basis of assessmentITA67 s58(1) and s60; FA90 s14(1)(a) and s15; FA97 s146(1) and Sch9 PtI par1(2); FA01 s77 and Sch2; FA03 s11
(1) Subject to this Chapter, income tax shall be...
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