National Archives / National Archives of Nigeria

Supplement to Official Gazette Extraordinary

THE INCOME TAX (RENTS) ACT 1965 1965 No. 8 AN ACT TO MAKE PROVISION FOR THE GRANTING OF RELIEF FROM INCOME TAX ON RENTS RECEIVED IN RESPECT OF CERTAIN DWELLING HOUSES ; AND FOR PURPOSES CONNECTED THEREWITH. [21st May 1965] BE IT ENACTED by the Legislature of the Federation of Nigeria in this present Parliament assembled and by the authority of the same as follows : 1.- (1) Subject to the provisions of this Act, in ascertaining in respect of the year of assessment beginning on 1st April 1962 and any subsequent year of assessment (a) the assessable income for the purposes of the Personal Income …