Additional income tax on undistributed profits: heading changed and prior super tax provisions omitted. Amendment replaces the Chapter XI heading 'SUPER TAX' with ADDITIONAL INCOME TAX ON UNDISTRIBUTED PROFITS and omits the subheadings 'A. General', 'B. Incomes forming part of total income on which no super tax is payable', 'C. Rebate of super tax' and 'D. Additional super tax on undistributed profits', together with sections 95 to 103, effecting deletion of those specified provisions.
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Additional income tax on undistributed profits: heading changed and prior super tax provisions omitted.
Amendment replaces the Chapter XI heading "SUPER TAX" with ADDITIONAL INCOME TAX ON UNDISTRIBUTED PROFITS and omits the subheadings "A. General", "B. Incomes forming part of total income on which no super tax is payable", "C. Rebate of super tax" and "D. Additional super tax on undistributed profits", together with sections 95 to 103, effecting deletion of those specified provisions.
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