National Archives / National Archives of Nigeria

Supplement to Official Gazette

A BILL FOR AN AcT To AMEND THE INcoME TAX MANAGEMENT AcT 1961 AND FOR MATTERS CONNECTED THEREWITH. Sponsored by Senator E. P. EcHERUO Okigu•e Senatorial District, Imo State 2 3 4 5 6 7 8 , 9 10 11 12 13 14 15 16 17 BE IT ENACTED by the National Assembly of the Federal Republic of Nigeria as follows : 1. Section 20A of the principal Act is hereby amended in sub section (3) by inserting immediately after paragraph (d) thereof, the following new paragraph "(e) a deduction of the amount of any donation and contribution made during the year preceding the year of assessment, by that individual towar…