Finance (No. 2) Act 2023 · Updated to 29 Dec 2023 · Chapter II · Amendments to the Income Tax Act 1967
17. Amendment of section 83
Feedback & supportSection 83 of the principal Act is amended—
(a)
by deleting subsection (1b);
(b)
in the second paragraph of the proviso to subsection (3)—
(i)
in paragraph (b), by substituting for the comma at the end of the paragraph a full stop; and
(ii)
by deleting the words “and where it is known to him that the individual is not retiring from any employment.”; and
(c)
by inserting after subsection (4) the following subsection:
“(4a) The return referred to in subsection (1) and the notice referred to in subsections (2), (3) and (4)
shall be furnished to the Director General on an electronic medium or by way of electronic transmission in accordance with section 152a.”.