Income Taxes Outside the United Kingdom, Bind 4–5

1st April 31st March 6th April accounting period agricultural income agricultural income-tax amount annuities apply assessable income assets basis capital gains child computing corporation profits tax corporation tax debenture deduction of tax deemed depreciation dividends paid double taxation agreements earned income employees exceed excess excluding exempt from tax exemption limit Finance Act given in respect Government Hindu undivided families income arising income derived Income Tax Act India individual industrial interest investment Irish Jamaica land Lesotho levied liable loss Malawi Malta Mauritius Netherlands Antilles non-resident normally noted in paragraph partnership payments pensions personal allowance premiums prescribed prior provisions Rates of tax rebate received regards relevant remuneration rent Republic royalties salaries shareholders shares subparagraph super-tax sur-tax surcharge tax credit tax is charged tax payable tax purposes taxable income taxation in India taxpayer total income trade treated trust undistributed United Kingdom Zealand