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INCOME TAX (ARRANGEMENTS WITH THE STATES) ACT 1978 No. 87 of 1978 - SECT 33
33. After section 204 of the Principal Act the following section is inserted:
Application of certain provisions to State tax
''204A. A reference in section 205, 206, 207, 209 or 214 to tax or to income
tax (other than a reference to additional tax) includes a reference to tax
assessed, and to additional tax (or tax of a similar nature to additional tax)
payable, under a State income tax law and, except in section 205, also
includes a reference to a tax of a similar nature to provisional tax notified
under such a law.''.
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