Section 99

Tax to be payable despite any proceedings for penalties

of Income Tax Act 1947

ActIn forceProvision 289 of 333

The institution of proceedings for, or the imposition of, a penalty, fine or term of imprisonment under this Act does not relieve any person from liability to payment of any tax for which the person is or may be liable.

Read in full context — Income Tax Act 1947 →

Section 99

Tax to be payable despite any proceedings for penalties

of Income Tax Act 1947

ActIn forceProvision 289 of 333

The institution of proceedings for, or the imposition of, a penalty, fine or term of imprisonment under this Act does not relieve any person from liability to payment of any tax for which the person is or may be liable.

Read in full context — Income Tax Act 1947 →