First Schedule Index
Paragraph 2 – Rendering returns
Paragraph 3 – Livestock or produce held and not disposed of
Paragraph 4 – Deemed values of livestock or produce held and not disposed of
Paragraph 5 – Values to be placed on livestock for purposes of First Schedule
Paragraph 6 – Standard value applicable to any class of livestock
Paragraph 7 – Exercise of option under paragraph 6
Paragraph 8 – Expenditure incurred in the acquisition of livestock
Paragraph 9 – Fair and reasonable value
Paragraph 10 – [Repealed]
Paragraph 11 – Use of livestock
Paragraph 12 – Deductions allowed in determination of taxable income of farmers
Paragraph 13 – Others deductions
Paragraph 13A – Disposal on account of drought
Paragraph 14 – Disposal of any plantation
Paragraph 15 – Deductions allowed in respect of plantations
Paragraph 16 – Meaning of “plantation” and “forest produce”
Paragraph 17 – Sugar cane fields damaged by fire
Paragraph 18 – [Repealed]
Paragraph 19 – Average taxable income from farming
Paragraph 20 – Determination of normal tax chargeable in terms of paragraph 6 election