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




Section 97. Finality of assessment.




(1) Where-

[Ins. Act A108:s.2]
the assessment as made, agreed to or determined shall be final and conclusive for the purposes of this Act.

(2) Nothing in subsection (1) shall prejudice the exercise of any power conferred on the Director General by section 91, 95 or subsection 143(3).


Related reading:
[Act A108:s.2]


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