CHAPTER 75:01 - Inland Revenue Division

Income Tax Act Mac 1
Vol. 1
accruing to him from emoluments received by him in the year of income,
but the installment of tax payable under subsection (1) shall be at the
highest rates as if that part of his income arising or accruing to him from
emoluments as aforesaid was included in his estimated chargeable income
for the year.
(6) Where amounts have been deducted or withheld under section 99(1)
from the emoluments received by an individual in a year of income, if the
emoluments from which such amounts have been deducted or withheld
and which he had received in the year, are equal to or greater than threequarters
of his total income for the year, he shall on or before 30th April in
the next year, pay to the Board the remainder of his tax for the year as
estimated by him.
(7) Where the income of an individual for a year of income consists solely
of income from emoluments within the meaning of section 100 that
individual shall, on or before 30th April in the next year, pay to the Board
the remainder of his tax, if any, as estimated by him.
80. (1) Notwithstanding section 79, but subject to this section, every person
shall for the year of income 1963 pay to the Board on or before 30th June
an amount equal to one-half and on or before 30th September and 31st
December respectively an amount equal to one-quarter of the tax at the
rates in the Third Schedule on his estimated chargeable income for 1963,
and on or before 30th April in the next year, the remainder of the tax, if
any. Payment of tax for 1963
(2) For the purposes of subsection (1), the estimated chargeable income of
any person for the year of income 1963 shall be taken to be the chargeable
income as disclosed in his return, if any, of total income for what would
have been the year of assessment 1963 had the Income Tax (Amendment)
Act 1963 not been passed.
(3) Where an individual is in receipt of emoluments within the meaning of
section 100 in the year of income 1963, the provisions of subsection (1)
shall not apply to that individual in respect of that part of his income
arising or accruing to him from emoluments received by him in that year
of income, but the installment of tax payable under subsection (1) shall be
at the highest rates, as if that part of his income arising or accruing to him
from emoluments as aforesaid was included in his estimated chargeable
income for the year.
(4) For the purposes of subsection (1), where -
BIR Mac Edition 91/01 Page 100