Clause 4
Amendment of section 6
of Income Tax (Amendment) Bill
BillNot in forceProvision 4 of 68
Clause 4
Section 6 of the principal Act is amended —
(a)
by inserting, immediately after subsection (4A), the following subsection:“(4B) The obligation as to secrecy imposed by this section does not prevent the disclosure to an authorised officer of the government of another country of any information concerning any person if —
(a)
the person gives express written consent to the disclosure; and
(b)
the disclosure is for a purpose, and satisfies the conditions, prescribed by rules under section 7.”; and
(b)
by deleting the words “the public scheme known as the wage credit scheme” in subsection (11A)(a) and substituting the words “any of the public schemes specified in the Ninth Schedule”.