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Extension of certain time limits.
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8.—(1) Subject to the provisions of this section, an assessment or an additional first assessment in respect of income tax chargeable for the year beginning on the 6th day of April, 1922, or any subsequent year may be amended or made (as the case may be) under section 125 of the Income Tax Act, 1918, at any time not later than six years after the expiration of the year of assessment.
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(2) Subject to the provisions of this section, a surcharge in respect of income tax chargeable for the year beginning on the 6th day of April, 1922, or any subsequent year may be made under section 126 of the Income Tax Act, 1918, at any time not later than six years after the end of the year for which the person surcharged ought to have been charged.
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(3) Subject to the provisions of this section, an assessment in respect of super-tax chargeable for the year beginning on the 6th day of April, 1922, or any subsequent year may be amended, or an assessment or additional assessment in respect of super-tax chargeable as aforesaid may be made, under sub-section (7) of section 7 of the Income Tax Act, 1918, at any time not later than six years after the end of the year of assessment.
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(4) For the purposes of the charge of income tax or super-tax on the executors or administrators of a deceased person in respect of the profits or gains or income which arose or accrued to him before his death, none of the several acts and things mentioned in the foregoing sub-sections of this section may be done later than the end of the third year after the year of assessment in which the deceased person died.
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