(1) If any person deducts, collects, withholds or pays any tax from the income of another person in pursuance of

Notwithstanding anything contained in the Companies Act, 1994 (Act No. 18 of 1994), leave of the court shall not be

Any assessment, order, notice, warrant or other instrument made, issued or executed or deemed to be made, issued or executed

(1) Any notice, tax assessment order, tax or refund calculation form, or any other document shall be sent to the

Notwithstanding anything contained in any other provision of this Act,-(a) the Board may, by order, extend the tax day by

(1) In computing the period of limitation prescribed for an appeal or application under this Act, the date on which

Receipts shall be provided for money paid or recovered under this Act.

For the purpose of determining the amount of money payable or refund under this Act, any fraction of money amounting