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Section 22. Power to amend the Schedule

The Government may, by notification in the 3[Government Gazette], from time to time––

(a) add to the Schedule any class of persons ;

(b) change the rate of the tax levied under the Act and thereupon such Schedule shall be deemed to have been amended accordingly.

1Superscript markers show text inserted or substituted by a later amendment. The Act carries the markers without the footnotes they refer to, so they are shown without a target.