Investment Incentives Order, 2001 · s 73

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s 73Application of Parts XI and XII of Income Tax Act

(1)

Parts XI and XII of the Income Tax Act (relating to objection and appeals) and any regulations made thereunder shall apply, with the necessary modifications, to any direction given under section 72 as if it were a notice of assessment given under those provisions.

(2)

Section 36 of the Income Tax Act shall not apply in respect of any dividend or part thereof which is exempted from tax under this Part.