INCOME TAX ACT 1967 (ACT 53)
PART VI - ASSESSMENTS AND APPEALS
Chapter I - Assessments
Section 93. Form and making of assessments.
An assessment other than an assessment under subsection 90(1A), in respect of a person shall-
[Am. Act A1069:s.5]
(a) be made in the appropriate prescribed form;the assessment shall, until the contrary is proved, be presumed to have been made on the date so specified.
(b) indicate, in addition to any other material included therein, the appropriate year of assessment and the amount or additional amount of chargeable income and the tax charged thereon or the amount of tax or additional tax, as the case may be; and
(c) specify in the appropriate space in that form the date on which that form was duly completed, and, where that form appears to have been duly completed
[Shall have effect for the year of assessement 2004 and subsequent years of assessment.]
An assessment other than an assessment under section 90(1), in respect of a person shall-
[Am. Act A1151:s.12]
|[Am. Act A1069:s.5]
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