Income Tax Act (Cap. 123), article 83

83. The credit given under art icle 81 shall not exceed the amount which would be produced by computing the income of a person in accordance with the provisions of this Act and then charging it to income tax at a rate ascertained by dividing the income tax chargeable (before allowance of credit pursuant to article 81) on the total income of the person entitled to it, b y this total income. Amount of total credit. Added by: XVII. 1994.32.