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SCHEDULE
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Part I
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Section 3
(2).
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Income Tax Act, 1967:
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Section
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1 (1)
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”
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13 (1)
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”
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37 (1) (f) (ii)
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”
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38
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”
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41 (3)
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”
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50 (3) and (4)
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”
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54 (4)
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”
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60 (3)
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”
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73 (3)
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”
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76 (5) and (6)
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”
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81 (6)
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”
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82 (2) (a)
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”
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90 (2) and (3)
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”
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113 (1) and (2)
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”
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120 (1) (c) and (2)
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156 (2), (3) and (4)
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164 (2)
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”
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190 (1)
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”
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191 (4) and (5)
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”
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194 (2) (c)
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195 (3) (a)
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203 (1) to (3)
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204
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”
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214 (2) where the expression secondly occurs
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228 (3)
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238 (1) and (2)
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240 (1)
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241 (1)
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”
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245 (14)
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”
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259
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”
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296 (3) and (4)
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”
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301 (1)
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”
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307 (5) and (6)
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”
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315 (1) and (2)
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”
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367 (3)
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”
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371 (7) (c)
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”
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379 (1)
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”
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382 (2)
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”
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397
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”
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414
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”
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416 (1) to (9)
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”
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417
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”
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418 (1) to (3) and (6)
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”
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421 (2)
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”
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422 (1) and (2)
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”
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423 (1)
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”
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424
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”
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425 (1)
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”
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426 (1)
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”
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427 (a)
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”
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428 (1) and (9)
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”
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429 (1) and (2)
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”
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430 (1)
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”
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431 (1) and (2)
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”
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432 (1) to (4)
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”
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437 (1) and (2)
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”
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441 (2)
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”
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446 (2)
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”
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462 (3) and (4)
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”
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501 (1) (c)
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”
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506
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”
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529
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”
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537 (2)
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”
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542 (6)
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”
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549 (5)
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”
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553 (2) where the expression secondly occurs
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Schedule
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6, Part III, paragraph 1 (2)
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”
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6, ” III, paragraph 3 (2) and (3)
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”
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6, ” III, paragraph 4 (1) and (2)
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10, paragraph 13 (1)
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”
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11, paragraph 3 (4)
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”
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12, paragraph 2 (1) and (2)
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”
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12, paragraph 3 (2) and (5)
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16, paragraphs 1 to 3
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”
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16, paragraph 10, where the expression secondly occurs
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Part II
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Section 3
(3).
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Income Tax Act, 1967
:
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Section
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49 (1)
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”
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152 (6)
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”
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181 (1) (a)
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”
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460 (a)
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”
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484 (3)
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”
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530 (1)
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”
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531 (1) to (3)
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Schedule 1, Part I, paragraphs 3 and 4
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” 1, ” II, paragraphs 1 and 3
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” 1, ” III, paragraphs 1 and 2
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” 1, ” IV, paragraphs 3 and 9
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” 2, paragraph 6 (1) and (2)
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” 6, Part II, paragraph (3)
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” 16, paragraphs 4, 5, 7, 8 and 11
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” 16, paragraphs 10, where the expression firstly occurs
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Part III
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Section 3
(4).
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Number and year
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Short title
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Amendment
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(1)
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(2)
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(3)
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No. 6 of 1967.
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Income Tax Act, 1967
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In section 36 (2), “inspector” is substituted for “Special Commissioners”.
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In section 152 (4) (b), “is” is substituted for “appears to the Commissioners to whom the claim for relief is made to be”.
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In section 163 (2), “a Peace Commissioner” is substituted for “any Special Commissioner”.
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In section 339 (2), “Every claim under sections 333 and 335 to 337 shall be” is substituted for “The Special Commissioners shall require every such claim to be”
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In section 530 (5), “being satisfied” is substituted for “a certificate from the Special Commissioners”.
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In section 536 (1), “issued under the authority of this Act” is substituted for “and precepts of the Special Commissioners”.
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In Schedule 1, Part I, paragraph 4, “a certificate” is substituted for “two certificates”.
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In Schedule 1, Part I, paragraph 5, “The” is substituted for “One”.
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In Schedule 4, in subparagraph (1) of paragraph 1, for all the words from the beginning of the subparagraph to “by him” there is substituted “Any claim shall be accompanied by a declaration and statement in the prescribed form signed by the claimant”.
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In Schedule 4, in paragraph 2 (3), “Revenue Commissioners” is substituted for “inspector or the said commissioners”.
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In Schedule 17, Part I, in the headings of the first and last declarations, “APPEAL COMMISSIONERS” is substituted for “SPECIAL COMMISSIONERS”.
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Part IV
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Section 3
(5).
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Number and Year
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Short title
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Extent of repeal
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(1)
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(2)
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(3)
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No. 6 of 1967.
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Income Tax Act, 1967
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Section 22 (2).
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In section 29 (1), the words “to the satisfaction of the Special Commissioners,” and the words “; and the Special Commissioners shall issue an order for repayment, in like manner as in other cases of repayment”.
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In section 30, the words “to the satisfaction of the Special Commissioners”.
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In section 35, the words “to the satisfaction of the Special Commissioners”.
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In section 36 (1), the words “to the satisfaction of the Special Commissioners”.
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Section 153 (3).
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In section 214 (1), the words “to the satisfaction of the Special Commissioners”.
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In section 214 (2), the words “to the Special Commissioners”.
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In section 329 (1), the words “to the satisfaction of the Special Commissioners”.
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In section 332 (1), the words “to the satisfaction of the Special Commissioners”.
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Section 339 (1) and (3).
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In section 451 (5), the words “to the satisfaction of the Special Commissioners”.
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In section 496 (1), the words “to the satisfaction of the Special Commissioners”.
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In section 530 (4), the words “to the satisfaction of the Special Commissioners”.
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In section 536 (2), the words “, and obey and execute such precepts and warrants as are directed to them in that behalf under the authority of this Act”.
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Section 542 (1).
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In section 544 (2), the words “to the Special Commissioners”.
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In section 553 (1), the words “to the satisfaction of the Special Commissioners” in both places where they occur.
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In section 553 (2), the words “to the Special Commissioners” and the words “to the inspector”.
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In Schedule 1, Part I, paragraph 5, the words “and the other to the Revenue Commissioners”.
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In Schedule 1, Part IV, paragraph 1 (1), the words “, for the use of the Special Commissioners,”.
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Paragraphs 1 (2) and (3), 2 (2) and paragraph 3 of Schedule 4.
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In Schedule 4, paragraph 2 (1), the words “to the inspector”.
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In Schedule 6, Part II, paragraph (1), the words “to the satisfaction of the Special Commissioners”.
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Part V
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Section 14.
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Finance Act, 1920
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Section 56 (6) and (7)
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Finance Act, 1944
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Section 14 (8) (b)
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Section 15 (3)
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Finance Act, 1949
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Fifth Schedule, Part II, paragraph 8
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Finance Act, 1953
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Section 10 (5)
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Finance (Profits of Certain Mines) (Temporary Relief from Taxation) Act, 1956
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Section 1 (2)
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Finance (Miscellaneous Provisions) Act, 1956
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Section 2
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Finance Act, 1958
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Section 51 (7) (c)
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Third Schedule, paragraph 2 (1) (b) and (2)
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” ” paragraph 3 (2) and (5)
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Finance (Miscellaneous Provisions) Act, 1958
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Section 8 (1)
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Finance Act, 1963
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Fourth Schedule, paragraph 7
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Finance Act, 1965
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Section 65
(1), (2) and (6)
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Finance Act, 1967
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Section 21 (4) and (5)
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