Finance (No. 2) Act 2023 · Updated to 29 Dec 2023 · Chapter II · Amendments to the Income Tax Act 1967
28. Amendment of section 152a
Feedback & supportSection 152a of the principal Act is amended by inserting after subsection (3) the following subsection:
“(3a) For the purposes of subsection (1), a person referred to under subsection 75(1) may authorize in writing an employee to furnish on his behalf any form prescribed under this
Act in the manner provided for in subsection (1).”.