INCOME TAX ACT 1967 (ACT 53)
PART III - ASCERTAINMENT OF CHARGEABLE INCOME
Chapter 3- Gross income




Section 22. Gross income generally.


(1) Subject to this Act, the gross income of a person from a source of his for the basis period for a year of assessment shall be the gross income from that source for that period ascertained in accordance with the following provisions of this Chapter (that person and that period being referred to in those provisions as the relevant person and the relevant period respectively).

(2) Subject to this Act, the gross income of a person from a source of his for the basis period for a year of assessment shall include any sums receivable or deemed to have been received for that basis period in relation to that source by way of-
[Am. Act 241:s.9]
[Am. Act 241:s.9]


[Am. Act 241:s.9]
[Ins. Act 241:s.9]


Related reading:
[Act 241:s.9]


Copyright 2002 PNMB LawNet. All rights reserved.