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Income Tax Act 2023

Section 338 - Indemnity

(as updated till Finance Act 2024)

(1) Every person deducting, retaining or paying any tax in pursuance of this Act in respect of income belonging to another person is hereby indemnified for the deduction, retention or payment thereof.

(2) No suit shall lie in any civil court to set aside or modify any assessment of tax or for any other order made under this Act.

(3) No criminal prosecution or other proceedings under any other law shall be instituted against any public servant for any act or attempt to act in good faith under this Act.

Disclaimer: This is the authentic English text of the Income Tax Act 2023, as published under SRO No. 404-Law/2025 dated 08 October 2025. In the event of any inconsistency or conflict between the content on this website and the official Government publications or gazette notifications relating to laws, rules, regulations or SROs, the official Government publications and notifications shall prevail.

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