Section 24
Amendment of section 109d
ActIn forceProvision 24 of 30
Section 24
Section 109d of the principal Act is amended—
(a)
in subsection (2), by substituting for the words “non-resident unit holder” the words “unit holder other than a unit holder which is a resident company”; and
(b)
in subsection (3), by substituting for the words “an amount equal to ten per cent of the income liable to deduction of tax under that subsection and the total sum” the words
“a sum equal to ten per cent of that amount, and the amount which he fails to pay and the increased sum”.
Act 661