Section 25
Income-tax papers to be available for the purposes of this Act.
The Hotel-Receipts Tax Act, 1980
About this Act
An Act to impose a special tax on gross receipts of certain hotels.
(1) Notwithstanding anything
contained in the Income-tax Act, all information contained in any statement or return made or furnished
under the provisions of that Act or obtained or collected for the purposes of that Act may be used for the
purposes of this Act.
(2) All information contained in any statement or return made on furnished under the provisions of this Act or obtained or collected for the purposes of this Act may be used for the purposes of the Incometax Act.
(2) All information contained in any statement or return made on furnished under the provisions of this Act or obtained or collected for the purposes of this Act may be used for the purposes of the Incometax Act.