INCOME TAX ACT 1967 (ACT 53)
PART VI - ASSESSMENTS AND APPEALS
Chapter I - Assessments




Section 92. Advance assessments.




(1) Subject to this section-

[Am. Act A1055:s.6, Am. Act A1093:s.11]
(2) Where an assessment is made under subsection (1) in respect of a person, it shall be made on the assumption that-

and, if in the year of assessment for which the assessment is made it appears to the Director General that by reason of that assumption the assessment is more favourable or less favourable to that person than it would have been if it had been made under section 90, he may take such action under section 91 or make such repayments of tax as the justice of the case appears to him to require.

(3) Where-
subsection 91 (1) shall apply as if the year of assessment referred to therein were that particular year.

(4) For the avoidance of doubt it is hereby declared that-


Related reading:
[Act A1055:s.6, Act A1093:s.11]


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