Income Tax Act (Cap. 123)
Income Tax Act (Cap. 123), article 63
63. It shall be presumed, so far as the tax liability of the
recipient of a dividen d is concerned, that a deduction and paym ent
which ought to have been made pursuant to the provisions of art icle
62 have been made.
Where
presumption
applies.
Added by:
XVII. 1994.26.
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