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Income Tax Act 2058

Preamble
Chapter 1 Preliminary
- Section 1 : Short title and commencement
- Section 2 : Definitions
Chapter 2 Tax Bases
Chapter 3 Computation of Tax
Chapter 4 Exemptible Amounts and Other Exemptions
Chapter 5 Deductible Amounts
Chapter 6 Tax Accounting and Time
Chapter-7 Quantification, Allocation and Characterisation of Amounts
Chapter 8 Assessment of Net Profit from Property and Liability
Chapter 9 Special Provisions Relating to Natural Person
- Section 50 : Spouse
- Section 51 : Tax adjustment for medical treatment
Chapter 10 Special Provisions for Entities
Chapter 11 Special Provisions on Banking and Insurance Business
Chapter 12 Special Provisions on Retirement Saving
Chapter 13 International Tax
Chapter 14 Tax Administration and Authentic Docunments
Chapter 15 Records and Information Collection
Chapter 16 Payment of Tax
- Section 85 : Time, place and mode of payment of tax
- Section 86 : Evidence of payable tax
Chapter 17 Withholding on Payment
Chapter 18 Instalment and Advance Tax
Chapter 19 Income Return and Assessment of Tax
Chapter 20 Collection, Remission and Refund of Tax
Chapter 21 Review and Appeal
Chapter 22 Fees and Interest
Chapter 23 Offence and Punishment
Chapter 24 Miscellaneous
Schedule I (Relating to Section 4)
- Rates of Tax
Schedule II (Relating to Section 19)
- Assessment of Depreciation Deduction

Section 110C : Person receiving real consideration to be responsible for payment of tax

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If it is proved that the person receiving real consideration of a business is different than the person registered for business, the person receiving such consideration shall be responsible for payment of tax of such business.

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Section 110C : Person receiving real consideration to be responsible for payment of tax

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