Section 3
Section 3 of 206•Federal Republic of Nigeria
Income tax shall be determined in accordance with the provisions of Imposition
this Act, and imposed on the – of tax
(a) profits or gains of any company or enterprise ;
(b) income of any individual or family; and
A 394 2025 No. 7 Nigeria Tax Act, 2025
(c) income arising, accruing or due to a trustee, or an estate.
Income
Cite this section
Section 3, NIGERIA TAX ACT, 2025.
https://repo.podus.ai/laws/nigeria-tax-act/section/3/