Finance Act, 1929
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Assessments under Schedules D and E. |
4.—(1) Assessments under Schedules D and E of the Income Tax Act, 1918, except— | |
(a) such assessments as the Special Commissioners are empowered to make under section 124 of the Income Tax Act, 1918, or under Rule 7 of the Miscellaneous Rules applicable to Schedule D of the said Act, or under Rule 7 of the Rules applicable to Schedule E of the said Act, and | ||
(b) assessments to which section 68 of the Income Tax Act, 1918, applies, and | ||
(c) such assessments as officers or persons appointed by the Revenue Commissioners are empowered to make under sub-section (3) of section 11 of the Finance Act, 1923 (No. 21 of 1923), | ||
shall be made by the inspectors of taxes or such other officers as the Revenue Commissioners shall appoint in that behalf. | ||
(2) The inspector of taxes shall give due notice to each person assessed, of every such assessment made by him, and the amount thereof, and of the time allowed for giving notice of appeal against the same. | ||
(3) This section shall have effect in respect of any assessment made after the passing of this Act in relation to tax chargeable for any year of assessment whether beginning before or after the passing of this Act. |