Section 21
ActRepealedProvision 21 of 40
Section 21
(2)
Before a statement issued under section 20 has become final and conclusive, the Collector may, if he thinks fit, declare that the whole or a specified part of the amount shown in the statement is not in dispute; and where he does so, so much of
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Investment Incentives 27
that amount as is affected by the declaration shall be exempt from tax under the Income Tax Act.
Certain dividends exempted from income tax.