Income Tax Act, 1967.
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Collection by means of stamps. |
479.—If the Revenue Commissioners make arrangements for the collection of tax by means of stamps in any case, they may prepare and issue any stamps required for the purpose, and the provisions (including penal provisions) of the Stamp Duties Management Act, 1891, and section 65 of the Post Office Act, 1908 , shall apply to any such stamps. |