National Archives / National Archives of Nigeria

Supplement to Official Gazette Extraordinary

INCOME TAX (AMENDMENT) DECREE 1966 ARRANGEMENT OF SECTIONS Sections Amendments of Certai11 Principal latecomer Ta:.: Provisions l. Income chargeable. 2. Dividends paid out of any profits and definition of "dividend". 3. Interest deemed to be derived from Nigeria. 4. Ascertainment of income from settlement, etc. 5. Restrictions as to deductions allowable. 6. Information to be delivered by bankers. 7. Venue of offences. 8. Income tax returns, etc. 9. Deduction of ta.x from interest, etc. 10. Power to distrain for non-payment of tax. 1 1. Certain benefits deemed tO be Amendme11ts of the Income Ta…