Income Tax Act, 1967.

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Appeal against amount of deduction.

113.—(1) Any person charged to income tax under Schedule E may appeal to the Special Commissioners against the amount of tax deducted from his emoluments for any year.

(2) The Special Commissioners shall hear and determine an appeal to them under subsection (1) as if it were an appeal to them against an assessment to income tax and the provisions of this Act relating to the rehearing of an appeal or the statement of a case for the opinion of the High Court on a point of law, shall, with the necessary modifications, apply accordingly.