Income Tax Act 1947 · 2020 Revised Edition · Part 18 · Appeals
83. Proceedings before Board
Feedback & supportLast amended by an amending law of 2025. 3 amendments in all.
Subject to subsections (2) and (3), all proceedings before the Board must be heard in private.
Where the Comptroller or the taxpayer applies to the Board that the proceedings be heard by way of a hearing open to the public, the Board may direct that the proceedings be so heard, despite any objection from the other party to the proceedings.
Comptroller
“Comptroller” means the Comptroller of Income Tax appointed under section 3(1) and includes, for all purposes of this Act except the exercise of the powers conferred upon the Comptroller by sections 34F(9), 37L(7), 37M(5), 67(1)(a), 95, 96, 96A and 101, a Deputy Comptroller or an Assistant Comptroller so appointed;
Where in the opinion of the Board any proceedings heard in private ought to be reported, the Board may publish or authorise the publication of the facts of the case, the arguments and the decision relating to these proceedings without disclosing the name of the taxpayer concerned.
However, the name of the taxpayer may be disclosed in the publication mentioned in subsection (3) with the taxpayer’s consent.
Subsection (4) applies to any proceedings before the Board that are heard before, on or after the date of commencement of section 41 of the Finance (Income Taxes) Act 2025.