Income Tax Act
ZambiaAct of Parliament1996No. Act No. 7 of 1996
The Income Tax Act is an Act of the Parliament of Zambia enacted in 1996. It contains 129 sections. Read its sections below, or ask Levy any question about the Income Tax Act and get an answer grounded in the Act with citations.
Sections of the Income Tax Act
- S. 1S hort title
- S. 2I nterpretati on
- S. 3R epealed by Act No. 7 of 1996
- S. 4R esident
- S. 5R eceipt of income
- S. 6A ppointment of staff
- S. 7O fficers and delegati on of functions
- S. 8S ecrecy
- S. 9R egulations
- S. 10R ecords of assessment
- S. 11F orms and notices
- S. 12N otices and service
- S. 13R epealed by Act No. 7 of 1996
- S. 14C harge of Tax
- S. 15E xemptions from tax
- S. 16C hargeability of income th at can not be remitted on accrual
- S. 17C lassificati on of income
- S. 18I ncome deemed with in the Republic
- S. 19I ncome deemed received
- S. 20R epealed by Act No. 7 of 1996
- S. 21A pportionment of gratuities and compensati on f or loss of office
- S. 22A pportionment of income
- S. 23P rovisions relating to income from business
- S. 24P rovisions relating to income after cessati on of business
- S. 25I nsurance business
- S. 26I ncome of partner
- S. 27S pecial provisions relating to deceased's estate and trusts
- S. 28I ncome of n on-resident air, sea or l and transport business
- S. 29D eductions generally
- S. 30L osses
- S. 31T ransfer of losses
- S. 32L osses pri or to bankruptcy, etc
- S. 33C apital allowances
- S. 34I nvestment allowances
- S. 35P reliminary business expenses
- S. 36A mount paid after cessati on of business
- S. 37A pproved fund deductions
- S. 38T echnical educati on
- S. 39S ubscriptions
- S. 40R epealed by Act No. 3 of 1997
- S. 41C harities
- S. 42R epealed by Act No. 3 of 1997
- S. 43D educti on f or research
- S. 44C ase of no deducti on
- S. 45N otice to Commissioner-General
- S. 46R eturns generally
- S. 47F urther provisions as to returns
- S. 48I nformati on generally
- S. 49S tatement of bank accounts, assets, etc.
- S. 50R eturn of lodgers and inmates
- S. 51I nformati on as to business matters
- S. 52R epealed by Act No. 3 of 1997
- S. 53P ublic documents
- S. 54I nformati on as to companies
- S. 55A ccounts and records
- S. 56D ocuments in support of returns
- S. 57E xaminati on by Commissioner-General
- S. 58P roducti on and preservati on of books and documents
- S. 59R epealed by Act No. 7 of 1996
- S. 60A mount of dividends, interest or royalties to be included in income
- S. 61P artnership returns
- S. 62B usiness accounts
- S. 63C ommissioner-General's power to assess
- S. 64E stimated assessments
- S. 65A ssessment rules
- S. 66T axpaying agents
- S. 67A ssessment of taxpaying agent
- S. 68R ight of taxpaying agent
- S. 69C omp any's taxpaying agent
- S. 70E rrors in form
- S. 71A ssessment, charge, collecti on and recovery
- S. 72A ssessment not always necessary
- S. 73P riority on insolvency
- S. 74D ouble taxati on agreements
- S. 75D ouble taxati on relief
- S. 76U nilateral double taxati on relief
- S. 77W hen tax due and payable
- S. 78P enalty f or n on-payment of tax
- S. 79R ecovery and proceedings
- S. 80D educti on of tax from interest and royalties
- S. 81D educti on of tax from dividends
- S. 82D educti on on tax from lump sum payments
- S. 83P roperty not in possessi on
- S. 84A gent f or payment of tax
- S. 85R epealed by Act No. 7 of 1996
- S. 86L iability where property alienated
- S. 87R efunds in general
- S. 88R efunds in cases of accumulated income
- S. 89R efund or set-off of tax chargeable on a beneficiary
- S. 90R efund or set-off of tax deducted from dividends, etc
- S. 91E rr or or mistake relief
- S. 92R emissi on of Tax
- S. 93T ax less th an three thous and kwacha not payable
- S. 94N o set-off or refund where th at is the object of change of ownership of shares
- S. 95T ransactions designed to avoid tax liability
- S. 96I ncurred loss not deductible in certa in cases
- S. 97C ommissioner-General may avoid trust
- S. 98G eneral penalty
- S. 99P enalty f or failure to comply with notice, etc.
- S. 100P enalty f or incorrect returns, etc.
- S. 101T ime limit
- S. 102P enalty f or fraudulent returns, etc.
- S. 103B odies corporate
- S. 104P ower to search and seize
- S. 105D ocuments in evidence
- S. 106Assessments good until disproved
- S. 107Establishment of Tax Appeal Court, its compositi on and powers
- S. 108Objecti on to assessment
- S. 109Appeal against assessment
- S. 110Determinati on of appeals
- S. 111Appeal to High Court and Supreme Court
- S. 112Privacy of proceedings
- S. 113Adjustment on successful objecti on or appeal
- S. 114Appeals from Commissioner-General's discreti on and determinations
- S. 115Loss certificate f or appeal
- S. 116Repeals
- S. CSection C
- S. ISection I
- S. IISection II
- S. IIISection III
- S. IVSection IV
- S. IXSection IX
- S. VSection V
- S. VISection VI
- S. VIISection VII
- S. VIIISection VIII
- S. XSection X
- S. XISection XI
- S. XIISection XII