In force2024 Revised EditionCurrent version · 2024 Revised EditionSee versions on Attorney General's Chambers(opens the publisher’s site)
Income Tax Act · 2024 Revised Edition · Part · Assessments
Income Tax Act · 2024 Revised Edition · Part · Assessments
Official textFrom Attorney General's Chambers, unchanged
The Collector shall as soon as possible prepare lists of persons assessed to tax.
Collector
“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;
Income Tax
Such lists, called the assessment lists, shall contain —
the names and addresses of the persons assessed to tax;
the amount of the chargeable income of each person;
the amount of tax payable by him; and
such other particulars as may be prescribed.
Where complete copies of all notices of assessment, the relevant particulars of assessments under section 60A and of all notices amending assessments are filed in the office of the Collector, they shall constitute the assessment lists for the purpose of this Act.
Collector
“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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