Repeal and replace.
ment of section 11.
Provided that such part of the total amount of tax charged to the husband as appears to the Commissioner to be charged in respect of the income of such wife may, if necessary, be collected from the wife, notwith- standing that no assessment has been made upon her and the provisions of this Ordinance as to the collection and recovery of tax shall apply accordingly."
16. Section. It of the principal Ordinance is repealed and replaced by the following section—
ment of
income.
person
"Ascertain. 11. (1) The assessable income of ง Assessable charged to salaries tax for any year of assessment shall be the aggregate amount of his assessable income from all sources calculated in accordance with the provisions of this section,
(2) Save as is otherwise provided in this section the assessable income of a person from a source for any year of assessment shall be the amount of income accruing to him from that source during the year preceding the year of assessment.
(3) Where a person commences to derive income from a source on a day within a year of assessment, his assessable income from that source for that year of assessment shall be the amount of income accruing to him from that source in the period from such day to the end of that year of assessment.
(4) Where a person commences to derive income from a source on a day within the year preceding the year of assessment other than the rst day of April, his assessable income from that source for that year of assessment shall be the amount of income accruing to him from thai source during that year of assessment.
(5) Where a person commences to derive income from a source on the 1st day of April in the year preceding the year of assessment, or on some day in the year next before the year preceding the year of assessment other than the 1st day of April and where his income from that source in such of assessment
year
is less than his income from that source assessed in accordance with subsection (2) his income from that
source so assessed shall be reduced to the amount of his income from that source accruing to him during such year of assessment.
(6) Where a person ceases to derive income from a source his assessable income from that source for the year
of
assessment in which the cessation occurs shall be the amount of his income from that source accruing to him during the period beginning on the 1st day of April in that year and ending on the date of cessation :
Provided that where the assessable income accru- ing to him from that source during the year of assessment immediately preceding the year in which the cessation occurs exceeds his assessable income from that source for that year of assessment computed in accordance with subsection (2) his assessable income for that year of assessment from that source shall be increased by the amount of such excess.
(7) For the purposes of this section a person shall be deemed to commence or cease, as the case may be, to derive income from a source whenever and as often as he commences or ceases-
(a) to hold any office or employment of profit; or (b) to become entitled to a pension.
(8) Income which has accrued to a person during the basis period for a year of assessment but which has not been received by him in such basis period shall not be included in his assessable income for that year of assessment until such time as he shall have received such income, when notwithstanding anything con- tained in this Ordinance, an additional assessment shall be raised in respect of such income:
Provided that for the purposes of this subsection income which has either been made available to the person to whom it has accrued or which has been dealt with on his behalf or according to his directions shall be dermed to have been received by such person.
(0) For the purposes of this section income accrues to a person when he becomes entitled to claim payment thereof,"