Income Tax Act · 2024 Revised Edition · Part · Administration
5A. Identification of officers
Official textFrom Attorney General's Chambers, unchanged
Any person exercising any functions under this Act shall carry an authority card in a form approved by the Collector which shall identify the holder and his office and which shall be produced by the holder on demand to any person having reasonable grounds to make that demand.
Income Tax
Where any person exercising any functions under this Act produces an authority card in a form approved under subsection (1) or any other written identification or authority, then, until the contrary is proved, that authority card or other identification or authority shall be presumed to be genuine and he shall be presumed to be the person referred to therein.
It shall not be an offence for any person to refuse to comply with any demand or order made by any person exercising any functions under this Act, if such latter person refuses on demand being made by such first-mentioned person to declare his office and to produce his authority card or other written identification or authority.
Terms defined in s 2
Collector
Defined · s 2“Collector” means the Collector of Income Tax appointed under section 3 and includes for all purposes of this Act, except the powers conferred on the Collector by sections 76, 79, 80 and 83, a Deputy Collector so appointed;
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Imposition of Income Tax
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Ascertainment of Income
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Ascertainment of Statutory Income
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Ascertainment of Assessable Income
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Ascertainment of Chargeable Income and Personal Reliefs
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Part 9
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Returns
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Assessments
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Reviews and Appeals
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Collection, Recovery and Repayment of Tax
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