Topic Serial # | Content | Case Law |
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PREAMBLE |
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0 | PREAMBLE | Case Law |
CHAPTER I |
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PRELIMINARY |
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1 | Short title, extent and commencement | |
2 | Definitions | Case Law |
3 | Ordinance to override other laws | |
CHAPTER II |
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CHARGE OF TAX |
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4 | Tax on taxable income | Case Law |
5 | Tax on dividends | |
6 | Tax on certain payments to non-residents | |
7 | Tax on shipping and air transport income of a non-resident person | |
8 | General provisions relating to taxes imposed under sections 5, 6 and 7 | |
CHAPTER III |
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TAX ON TAXABLE INCOME |
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PART I |
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COMPUTATION OF TAXABLE INCOME |
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9 | Taxable income | |
10 | Total Income | Case Law |
11 | Heads of income | |
PART II |