If no provision is made by an Act of Parliament for the purpose of levying tax for that year on the first day of July of any year, the provision proposed in a bill introduced in Parliament or the provision enacted in the previous year, whichever is more favorable to the taxpayer, shall remain in force under this Act.
Income Tax
Section 339 : Enforcement of Law for Pending Assessments.
If no provision is made by an Act of Parliament for the purpose of levying tax for that year on the first day of July of any year, the provision…
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