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Section 60: Social contribution income allowance

Income Tax Act · PART I: Rate of

This section is inserted by Finance Act 2022, section 31.

consolidated text (as at 2017, amended since). juris shows the text as it was consolidated; it does not confirm that this is the law in force today.

60. Social contribution income allowance received by a person under Sub-part IIIB of Part III of the Social Contribution and Social Benefits Act 2021. (z) in the Third Schedule – (i) in Part I, in item 2 – (A) by inserting, after the word “undergraduate”, the words “or postgraduate”; (B) by deleting the words “225,000 rupees” and replacing them by the words “500,000 rupees”; (ii) in Part II – (A) by deleting the figure “20,000” wherever it appears and replacing it by the figure “25,000”; (B) by deleting the figure “15,000” wherever it appears and replacing it by the figure “20,000”; 332 Acts 2022 (aa) in the Sixth Schedule – (i) in the third column – (A) in item 3(a), by deleting the figure “5” and replacing it by the figure “7.5”; (B) in item 5, by deleting the figure “3” and replacing it by the figure “5”; (ii) by adding the following new items –

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