//
 
[Home] [Act List]  
 
THE TAXATION ON INCOME (INVESTIGATION COMMISSION) ACT, 1947

(ACT NO. XXX OF 1947).
  Part No : Chapter No : Section No: [ 18th April, 1947  
  
     An Act to provide for an investigation into matters relating to taxation on income. 1
 
    WHEREAS it is expedient, for the purpose of ascertaining whether the actual incidence of taxation on income is and has been in recent years in accordance with the provisions of law, and the extent to which the existing law and procedure for the assessment and recovery of such taxation is adequate to prevent the evasion thereof, to make provision for an investigation to be made into such matters;



It is hereby enacted as follows:-
 
CONTENTS
 
SECTIONS
 
1. Short title, extent and commencement
2. Interpretation
3. Constitution and functions of Commission
4. Composition of Commission
5. Power of Government to refer cases for investigation
6. Powers of Commission
7. Procedure of Commission
8. Power to direct reopening of assessment proceedings
9. Bar of jurisdiction
10. Power to make rules
 
 

Copyright © 2010, Legislative and Parliamentary Affairs Division
Ministry of Law, Justice and Parliamentary Affairs