Title Tax Refunds are Applicable under which tax laws
Description

Applicable law



  1. i) Income Tax Act Cap 470 (ITA) - Sections 15(3)(b), 29,30,31, 106 and the Third and Fourth Schedule.

  2. ii) Tax Procedures Act ,2015 (TPA) - Sections 47, 48 & 88, 97(b), 104(3), 108

  3. iii) Legal Notice No. 36 of 2010 – The Persons with Disabilities (Income Tax Deductions and Exemptions) Order, 2010
Category Income Tax Individual Refund Claims