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]
Copyright © 2002 PNMB LawNet. All rights reserved.