Introducing the “In Favour Of” filter in Case Laws.
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Introducing the “In Favour Of” filter in Case Laws.
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of <h1>Section 90: Payable amount depends on declaration date; disputed tax apportioned by ratio of favourable disputed income</h1> If a declarant files a declaration to the designated authority on or before 31 December 2024, the payable amount is as set out in column (3) of the Table in section 90 of the Act, subject to the Table's First, Second and Third provisos; if filed on or after 1 January 2025 but before the last date, the payable amount is as set out in column (4) of that Table, subject to the same provisos. Where some disputed issues are decided in favour of the declarant, the disputed tax (including surcharge and cess) attributable to those issues is apportioned in the same ratio as the disputed income favourable to the declarant bears to the total disputed income.
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