Exchange Control Amnesty and Amendment of Taxation Laws Act, 2003 (Act No. 12 of 2003)

Chapter II : General Amendments to Taxation Laws

51. Short title and commencement
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1)This Act shall be called the Exchange Control Amnesty and Amendment of Taxation Laws Act, 2003.

 

2)Save in so far as is otherwise provided in this Act or the context otherwise indicates the amendments effected to the Income Tax Act, 1962, by this Act shall for purposes of assessments in respect of normal tax under the Income Tax Act, 1962, be deemed to have come into operation as from the commencement of years of assessment ending on or after 1 January 2004.