Section 31
Section 31 of 206•Federal Republic of Nigeria
Deduction shall not be allowed under this Part to any person for a
Deductions
year of assessment, unless claimed in writing in such form as the relevant tax to be claimed
authority may prescribe.
Cite this section
Section 31, NIGERIA TAX ACT, 2025.
https://repo.podus.ai/laws/nigeria-tax-act/section/31/