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Interest on excess refund. 426. (1) Subject to the other provisions of this Act,...is due on regular assessment; or (b)   the amount refunded under...

INCOME-TAX ACT, 2025 ACT NO. 30 OF 1.9.2025 An Act to consolidate and...

computation and disclosure standards notified under section 276(2). (2) For the...basis of straight line method, if the contract involves indeterminate number of...

the purposes of the business or profession shall be allowed in computing the income...chargeable under the head “Profits and gains of business or...