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 · Collection, Recovery and Repayment of Tax
Income Tax Act · 2024 Revised Edition · Part · Collection, Recovery and Repayment of Tax
Official textFrom Attorney General's Chambers, unchanged
Subject to the provisions of section 75, tax for any year of assessment levied in accordance with section 8A, 34, 35 or 35A shall, notwithstanding any objection, review or appeal against the assessment on which the tax is levied, be payable at the place stated in the notice of assessment under section 65 within 30 days after the service of the notice:
Provided that this subsection does not apply to payment of tax on the basis of estimate of chargeable income or return as required under section 69A.
The Collector may, in his discretion and subject to such conditions, including the imposition of interest, as he may impose, extend the time limit within which payment is to be made.
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.
Part