Income Tax Act, 1967.

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Chapter II

Preliminary

Charge; Schedules.

4.—Where any Act enacts that income tax shall be charged for any year at any rate, the tax at that rate shall, subject to the provisions of this Act, be charged for that year in respect of all property, profits, or gains respectively described or comprised in the Schedules contained in the sections of this Act enumerated below, that is to say—

Schedule A — Section 9;

Schedule B — Section 30;

Schedule C — Section 47;

Schedule D — Section 52; and

Schedule E — Section 109,

and in accordance with the provisions of this Act respectively applicable to those Schedules.