Income Tax Act 1947 s 7

s 7 Rules

7.—(1) The Minister may make rules —(a) to provide for the deduction and payment of tax at the source in respect of income from any employment, and for the recovery of tax so deducted; (aa) to prescribe the mode of payment for any refund under this Act to any person or class of persons; and (b) generally to give effect to the provisions of this Act, other than section 81.[41/2020] (2) All rules made under this section must be presented to Parliament as soon as possible after publication in the Gazette.

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