Finance Act, 1929
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Granting of allowance, deduction, or relief. |
6.—(1) Notwithstanding anything contained in section 202 of the Income Tax Act, 1918, or in any other enactment of the Income Tax Acts, the inspector of taxes or such other officer as aforesaid when making any assessment or amending under sub-section (3) of section 5 of this Act any assessment may grant any allowance, deduction or relief authorised by the Income Tax Acts. | |
(2) 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. |