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III Ascertainment of Income
V Ascertainment of Total Income 19
VI Imposition of Tax 2532
2 other sections not shown
1982 Preceding 1st April 1st January 20 Qualifying 31st December accounting Act 1972 apply adjusted profits Ahmadu Bello University Amendment of section amount of tax Annual Allowance application assessable income assessable profits assessment Assessable asset Board of Inland capital allowances due chargeable income Comments Commonwealth rate Decree earned income Economic Recovery Levy Example exempted Federal Board Government gross amount gross dividends incurred Initial Allowance Inland Revenue inserted the following Investment Allowance ITMA limited liability companies management fee ment Motor Vehicle naira National Economic Recovery Nigeria Nigerian company normal basis paid or credited paragraph payment plant and equipment Preceding Year Basis provisional tax PYB NIL qualifying expenditure rate of tax recipient relevant tax authority rent respect royalty Schedule section 28 section 31 shareholders sub-paragraph Suggested Solution Tax Armed Forces tax clearance certificate tax evasion tax payable tax so deducted thereof trade or business unabsorbed loss wance withholding tax