| Contributions payable if assessment of wife’ s income under husband’ s name |
5A. Where a married woman who is self-employed has not elected for separate assessment under section 51(4) of the Income Tax Act [Cap. 134] and accordingly her income has been charged in the name of her husband under section 51 (1) of that Act, any reference in regulation 4 or 5 —
[S 173 /93 wef 1 /1 /93] |