Title Year Number Subject
 
 
 
Table of ContentsContent
Preamble   -             THE SUPER PROFITS TAX ACT, 1963
Section 1  -             Short title and extent
Section 2  -             Definition
Section 3  -             Tax authorities
Section 4  -             Charge of tax
Section 5  -             Relief on occurrence of deficiency
Section 6  -             Return of chargeable profits
Section 7  -             Assessments
Section 8  -             Provisional assessments
Section 9  -             Profits escaping assessment
Section 10  -             Penalties
Section 11  -             Opportunity of being heard
Section 12  -             Appeals to the Appellate Assistant Commissioner
Section 13  -             Appeals to Appellate Tribunal
Section 14  -             Rectification of mistakes
Section 15  -             Other amendments
Section 17  -             Revision of orders prejudicial to revenue
Section 18  -             Revision of orders by Commissioner
Section 19  -             Application of provisions of Act 43 of 1961
Section 20  -             Income-tax papers to be available for the purposes of this Act
Section 21  -             Failure to deliver returns, etc
Section 22  -             False statements
Section 23  -             Abetment of false returns, etc
Section 24  -             Institution of proceedings and composition of offences
Section 26  -             Power to make rules
Section 27  -             Saving
Schedule I  -             THE FIRST SCHEDULE
Schedule II  -             THE SECOND SCHEDULE
Schedule III  -             THE THIRD SCHEDULE
Statement of Objects and Reasons   -             SUPER PROFITS TAX ACT, 1963
 
 
 
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