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Income Tax Act
     (CHAPTER 134)

Table of Contents

Long Title

+Part I PRELIMINARY

+Part II ADMINISTRATION

+Part III IMPOSITION OF INCOME TAX

+Part IV EXEMPTION FROM INCOME TAX

+Part V DEDUCTIONS AGAINST INCOME

+Part VI CAPITAL ALLOWANCES

+Part VII ASCERTAINMENT OF CERTAIN INCOME

+Part VIII ASCERTAINMENT OF STATUTORY INCOME

+Part IX ASCERTAINMENT OF ASSESSABLE INCOME

+Part X ASCERTAINMENT OF CHARGEABLE INCOME AND PERSONAL RELIEFS

+Part XI RATES OF TAX

+Part XII DEDUCTION OF TAX AT SOURCE

+Part XIII ALLOWANCES FOR TAX CHARGED

+Part XIV RELIEF AGAINST DOUBLE TAXATION

+Part XV PERSONS CHARGEABLE

+Part XVI RETURNS

+Part XVII ASSESSMENTS AND OBJECTIONS

+Part XVIII APPEALS

+Part XIX COLLECTION, RECOVERY AND REPAYMENT OF TAX

+Part XX OFFENCES AND PENALTIES

+Part XXA Exchange of information under avoidance of double taxation arrangements and exchange of information arrangements

+Part XXB COURT ORDERS RELATING TO RESTRICTED INFORMATION

+Part XXI MISCELLANEOUS

FIRST SCHEDULE Institution, Authority, Person or Fund Exempted

SECOND SCHEDULE Rates of Tax

THIRD SCHEDULE Repealed

FOURTH SCHEDULE Name of Bond, Securities, Stock or Fund

FIFTH SCHEDULE Child Relief

SIXTH SCHEDULE Number of Years of Working Life of Asset

SEVENTH SCHEDULE Advance Rulings

EIGHTH SCHEDULE Information to be Included in A Request for Information under Part Xxa

Legislative History

Comparative Table

Comparative Table