Report No. 12

103. Avoidance of super-tax.-

Without prejudice to the generality of the provisions of section 99 [section providing that the total income for income-tax shall be the total income for super-tax also] the provisions of sections 97(2), 97(3), 97(4), 97(7), and 279 [44E(2), 44F(3), Proviso and 44E(6)] apply in relation to super-tax as they apply in relation to income-tax, with the modification that references therein to income-tax shall be construed as references to super-tax.

[New] [Cf. sections 44E and 44F]