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 · Reviews and Appeals
Income Tax Act · 2024 Revised Edition · Part · Reviews and Appeals
Official textFrom Attorney General's Chambers, unchanged
Except as expressly provided in this Act, where —
no valid objection, petition for review or appeal has been lodged within the time limited by this Part against an assessment as regards the amount of the chargeable income assessed thereby;
the amount of the chargeable income has been agreed to under section 65(4); or
the amount of such chargeable income has been determined on objection, review or appeal, the assessment as made or agreed to or determined on review or appeal, as the case may be, shall be final and conclusive for all purposes of this Act and regards the amount of such chargeable income:
Provided that nothing in this Part shall prevent the Collector from making any refund under the provisions of section 77 or any assessment or additional assessment for any year of assessment which does not involve reopening any matter which has been determined on review or appeal for the year.
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;
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;
year of assessment
“year of assessment” means the period of 12 months commencing on the 1st day of January 1950 and each subsequent period of 12 months.
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