Income Tax Act, 1967.


Schedules A and B

Chapter I

Schedule A

Schedule A.

9.—The Schedule referred to in this Act as Schedule A is as follows—

Schedule A

1. Tax under this Schedule shall be charged in respect of the property in all lands, tenements and hereditaments in the State, for every twenty shillings of the annual value thereof.

2. Paragraph 1 does not apply to lands, tenements and hereditaments the property in which, by virtue of section 53, is charged under Schedule D, Case I.

Estimation of Annual Value