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All legislation concerning taxation, including tax laws, regulations, administrative interpretations, and court decisions, should be compiled and generally made Income Tax Act, 1952. CH. 10. & 1 ELIZ. 2. Section. 295. Effect on balancing allowances and balancing charges of previous user which has not attracted anProcedure when in an appeal by revenue an identical question of law is An Act to consolidate and amend the law relating to income-tax and super-tax. u Text of the Income-tax Act, 1961 as amended by the Finance Act, 2011. 1.1 u Appendix : Text of remaining provisions of Allied. Tax Law Design and Drafting (volume 1; International Monetary Fund: 1996; Victor Thuronyi, ed.) Chapter 2, Legal Framework for Taxation. (a) The tax base of a resident capital company is the shares of non-Saudi partners in its taxable income from any activity from sources within the. Kingdom