Finance Act, 1924

Rules in First Schedule added to Schedule C of Income Tax Act, 1918.

7.—(1) The Rules set out in the First Schedule to this Act shall be added to Schedule C of the Income Tax Act, 1918, at the end of the “Rules applicable to Schedule C” and shall be construed and take effect as part of those Rules.

(2) This section shall be deemed to have come into force and had effect as on and from the commencement of the Finance Act, 1923 (No. 21 of 1923).