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INCOME TAX (ARRANGEMENTS WITH THE STATES) ACT 1978 No. 87 of 1978 - SECT 29
Notice of assessment
29. Section 174 of the Principal Act is amended by adding at the end thereof
the following sub-section:
''(2) A notice of assessment referred to in sub-section (1) may, in addition
to specifying amounts relevant to the assessment, specify-
(a) amounts relevant to an assessment or determination under a
State income tax law; and
(b) amounts being in each case the sum of-
(i) an amount or amounts relevant to the assessment; and
(ii) an amount or amounts relevant to an assessment or determination
under a State income tax law.''.
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