Section 33
Section 33 of 206•Federal Republic of Nigeria
(1) Gains accruing to any person in a year of assessment shall be
Gains
chargeable to tax in accordance with the provisions of this Act.
(2) Gains on which tax is to be assessed on any person shall be computed
in accordance with the provisions of this Part.
Cite this section
Section 33, NIGERIA TAX ACT, 2025.
https://repo.podus.ai/laws/nigeria-tax-act/section/33/