Income Tax Act 1947 · 2020 Revised Edition · Part 19 · Collection, Recovery and Repayment of Tax
93AA. Modification of section 93 for repayment of tax for training allowance under Workfare Training Support scheme
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Section 93 (Repayment of tax) applies to enable a person who had paid tax in respect of any payment mentioned in section 13(1)(zpa) that ought not to have been paid because of the backdating of the date of commencement of section 5(1)(a) of the Finance (Income Taxes) Act 2025.
In the application of section 93 under subsection (1), section 93(2) is replaced with the following: “(2) A claim for repayment must be made to the Comptroller by 31 December 2029.”.
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;