Finance Act, 1943
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Amendment of Rule 11 of the Rules applicable to Cases I and II of Schedule D. |
5.—Paragraph (2) of Rule 11 substituted by section 13 of the Finance Act, 1929 (No. 32 of 1929), for Rule 11 of the Rules applicable to Cases I and II of Schedule D of the Income Tax Act, 1918, shall, in relation to cases in which the change referred to in the said paragraph occurs after the 5th day of April, 1943, be construed and have effect as if the words “twelve months after the change took place” were substituted for the words “three months after the change took place” now contained in the said paragraph. |