Section 6
Remission of tax
of Income Tax (Tin Buffer Stock Contributions and Repayments) Act 1974
ActIn forceProvision 6 of 6
Section 6
(1)
Any part of the tax computed under section 4 and payable by the contributor may be remitted by the Director General on the grounds of justice and equity.
(2)
Where a contributor granted remission under subsection (1)
has paid any of the tax to which the remission relates, he shall be entitled to have the amount which he has paid refunded to him as if it were an overpayment to which section 111 of the Income Tax
Act applies.
Income Tax (Tin Buffer Stock
Contributions and Repayments)
11
Act 132
LIST OF AMENDMENTS
Amending law
Short title
In force from-NIL-
12
Act 132
LIST OF SECTIONS AMENDED
Section
Amending authority
In force from-NIL-DICETAK OLEH
KUALA LUMPUR