Section 20. Basis years (INCOME TAX ACT 1967

INCOME TAX ACT 1967 (ACT 53)
PART III - ASCERTAINMENT OF CHARGEABLE INCOME
Chapter 2-Basis years and basis periods

Section 20. Basis years

For the purposes of this Act, the calendar year coinciding with a year of assessment shall constitute the basis year for that year of assessment.

[Am. Act A1055:s.2]

Related reading:
[Act A1055:s.2]