On 22/05/2013,
you requested for the version in force on 22/05/2013
incorporating all amendments published on or before 22/05/2013.
The closest version currently available is that of 06/12/2007.
21. Section 37 of the principal Act is amended by inserting, immediately after subsection (10), the following subsection:
“(10A) For the purposes of subsection (3)(b) to (f), the reference to the year preceding any year of assessment shall —
(a)
if the person making the donation is not an individual or a Hindu joint family and is one to whom a direction is made under section 35(4);
(b)
if the persons making the donation are the partners of a partnership, a direction is made under section 35(4) in relation to the income of that partnership, and the donation is made by them in the name of the partnership;
(c)
if the person making the donation is an individual or a Hindu joint family, is one to whom a direction is made under section 35(4), and the donation is made by him in the name of the trade, business or profession to which the accounts relate,
be read as a reference to —
(i)
the period of 12 months or such other period as the Comptroller may allow, ending on the day the accounts of the person or the partnership (as the case may be) are made up to; or
(ii)
such other period as the Comptroller, having regard to any special circumstance, otherwise directs.”.