Section 52 Persons chargeable

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Income tax under Schedule D shall be charged on and paid by the persons or bodies of persons receiving or entitled to the income in respect of which tax under that Schedule is directed in the Income Tax Acts to be charged.

Who is taxed under Schedule D?

You are charged to income tax under Schedule D if you are the person or the body of persons (section 2) receiving or entitled to the income in respect of which tax under that Schedule is directed in the Income Tax Acts to be charged....

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