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    <title>Amendment of Act 38 of 1974</title>
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    <description>The amendment adds the assessment year commencing 1 April 1977 and makes deposit obligations year-specific: assessment years 1975 and 1976 follow Paragraph A rates, while the 1977 assessment year follows newly inserted Paragraph B, which prescribes a three-band tiered rate schedule by current income with formulae for each band and provisos capping deposits where income only slightly exceeds the lowest band and waiving deposits below a stated minimum.</description>
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      <description>The amendment adds the assessment year commencing 1 April 1977 and makes deposit obligations year-specific: assessment years 1975 and 1976 follow Paragraph A rates, while the 1977 assessment year follows newly inserted Paragraph B, which prescribes a three-band tiered rate schedule by current income with formulae for each band and provisos capping deposits where income only slightly exceeds the lowest band and waiving deposits below a stated minimum.</description>
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      <pubDate>Fri, 20 Dec 2024 11:39:31 +0530</pubDate>
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