Finance (No. 2) Act 2023 · Updated to 29 Dec 2023 · Chapter V · Amendments to the Petroleum (Income Tax) Act 1967
78. Amendment of section 82a
Feedback & supportSection 82a 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 27(2) 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).”.
Finance (No. 2)