Point in Time
Act No: CAP. 470
Act Title: INCOME TAX
[ Date of commencement: 1st January, 1974. ]
[ Date of assent: 21st December, 1973. ]
Arrangement of Sections
PART I – PRELIMINARY
1.
Short title and commencement

This Act may be cited as the Income Tax Act, 1973 and shall, subject to the Sixth Schedule, come into operation on 1st January, 1974, and apply to assessments for the year of income 1974 and subsequent years of income.