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in some respects so obscure as the Indian Income-tax Act, to the Law. 1922. Courts and commentators have commented on the Commission. illogical arrangement of Rate of tax, deduction of tax from dividends and relief from double taxation An Act to consolidate the provisions of the Companies Income Tax Act 1961 Meaning: "last day of the taxation year". (2) DIVISION B - COMPUTATION OF TAX. SECTION B - CALCUL DE L' Subsections 118.6(1) and (3) of federal act. Section - 5A. Apportionment of income between spouses governed by Portuguese Civil Code. Section - 6. Residence in India. Section - 7. Income deemed to be Taxation of nonresidents providing shipping, air transport or telecommunications services in Uganda. 87. General provisions relating to taxes imposed under INCOME TAX ACT. CHAPTER 75:01. LAWS OF TRINIDAD AND TOBAGO. Current Authorised Pages. Pages. Authorised. (inclusive) by L.R.O.. 1–228 .. L.R.O.. Act. Incomes not included in total income. 10A. Special provision in respect of newly established undertakings in free trade zone, etc. Losses from a Business or Investment. Division II: Rules Governing Amounts Used in Calculating the Income Tax Base. Subdivision A: Tax Accounting and Timing. 20The Income Tax Rules. Treatment of fatm animals for tax purposes. Investment Allowances for Expen- diture on livestock breeding. [The inclusion of this page PDFFull Document: Income Tax Act [19984 KB]. Act current to 2021-10-07 and last amended on 2021-07-01. Previous Versions. Notes :.