Income Tax Management Act (Cap. 372), article 41

41. (1) Where notice of objection or appeal against an assessment has been given, the tax assessed thereunder which is in dispute may be kept in abeyance. (2) This article shall not apply to the tax deductible in accordance with the pro visions of article 23 and to the tax pay able in accordance with the provi sions of article 42(2). Time within which payment is to be made. Amended by: XX. 1996.21; IX. 1999.8; XII. 2014.64; XXXVII. 2014.5; XV . 2016.28; VII.2018.62.