Topic:
Description:
"Ending on any date other than the said 1 *[30th day of
September], then at the option of the assessee the year
ending on the day which his accounts have so been made up:
- [Provided that where an assessee has been assessed in respect of a
particular source of income, profits and gains, he shall not
in respect of that source exercise this option so as to vary
the meaning of the expression “ previous year ” as then
applicable to him except with the consent of the Income-tax
Officer and upon such conditions as the Income-tax Officer
may think fit : or]
(6) in the case of any person, business or company, or class o[
person, business or company, such period as may be
determined by the Financial Commissioner or by such
authority as he may authorize in this behalf ; 3 [or
(c) where a business or profession has been newly set up in the
financial year preceding the year for which assessment is to be
made, the period from the date of the setting up of the business..."
Source/publisher:
Government of Burma via "The Burma Code" vol. 3
Date of Publication:
1922-04-01
Date of entry:
2019-01-09
Grouping:
- Individual Documents
Category:
Geographic coverage:
- Myanmar
Countries:
Myanmar
Language:
English
Local URL:
Format:
pdf pdf
Size:
8.71 MB 2.26 MB
Resource Type:
text
Text quality:
- Easily legible