| http://www.w3.org/ns/prov#value | - (a) where a person has failed to produce documentary evidence in support of a claim to a deduction under section 33 of this Act , no objection to an assessment or, if the person is an employee, to any rate at which tax is required to be deducted from his remuneration under the provisions of this Act shall be valid on the grounds that the deduction, or the full amount thereof, has not been allowed
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