Kenyan Income Tax Act

From LawNotes.in
Jump to: navigation, search


Chapter 470 - Income Tax Act

Commencement Date: 1974-01-01

An Act of Parliament to make provision for the charge, assessment and collection of income tax: for the ascertainment of the income to be charged; for the administrative and general provisions relating thereto; and for matters incidental to and connected with the foregoing:

  • Part I - PRELIMINARY (Section 1 to 2)
  • Part II - IMPOSITION OF INCOME TAX (Section 3 to 12C)
  • Part III - EXEMPTION FROM TAX (Section 13 and 14)
  • Part IV - ASCERTAINMENT OF TOTAL INCOME (Section 15 to 28)
  • PART V - PERSONAL RELIEF (Section 29 to 31)
  • Part VI - RATES, DEDUCTIONS AND SET-OFF OF TAX AND DOUBLE TAXATION RELIEF (Section 34 to 43)
  • Part VII - PERSONS ASSESSABLE (Section 44 to 51A)
  • Part VIII - RETURNS AND NOTICES (Section 52 to 72D)
  • Part IX - ASSESSMENTS (Section 73 to 81)
  • Part X - OBJECTIONS, APPEALS AND RELIEF FOR MISTAKES (Section 82 to 91A)
  • Part XI - COLLECTION, RECOVERY AND REPAYMENT OF TAX (Section 92 to 106)
  • Part XII - OFFENCES AND PENALTIES (Section 107 to 121)
  • Part XIII - ADMINISTRATION (Section 122 to 126)
  • Part XIV - MISCELLANEOUS PROVISIONS (Section 127 to 133)
  • Schedules


Views
Personal tools