அதிகாரப்பூர்வ மொழிபெயர்ப்புDepartment of Government Printing-இலிருந்து, மாற்றமின்றி
Section 62 of the principal enactment is hereby amended as follows :—
(1)
in subsection (1) of that section, by the substitution for the words “Where, in the case of a company controlled by not more than five persons, the Assessor is satisfied that the company has not distributed”, of the following words :-
“Where, in the case of —
(a)
a company controlled by not more than five persons, in respect of any year of assessment commencing on or before April 1, 2005 ; or
(b)
any company in respect of any year of assessment commencing on or after
April 1, 2005, the Assessor is satisfied that the company has not distributed”, and