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Income tax Amendment Proclamation No 255/1967

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27th Year No. 4
A
Addis Ababa, 23rd November, 1967
Proclamation No. 255 of 1967
Income Tax Amendment Proclamation, 1967
CONTENTS
PROCLAMATION No. 255 of 1967
PROCLAMATION TO AMEND THE INCOME TAX PROCLAMATION, 1961.
In accordance with Articles 34 and 88 of Our Revised Con stitution We approve the resolutions of Our Chamber of De puties and Senate and We hereby proclaim as follows:
The African Law Archive
CONQUERING LION OF THE TRIBE OF JUDAH HAILE SELASSIE I
ELECT OF GOD, EMPEROR OF ETHIOPIA
Page 19.
This Proclamation may be cited as the " Income Tax (Amendment) Proclamation, 1967 " and shall be read as one with the Income Tax Proclamation No. 173 of 1961 as amended by the Investment Proclamation, 1966 (Pro clamation No. 242 of 1966), hereinafter referred to as the
The Principal Proclamation is hereby amended as fol lows:
A. Paragraph (d) of Article 3 of the Principal Pro clamation is deleted and replaced by the following new paragraph (d) of the same Article 3:
" (d) " agricultural activities " or " activities for agri cultural purposes " means the cultivation and / or development of land and / or the harvest ing of any crop from land and shall include the raising and breeding of livestock on such land but shall not include:
the exploitation of woods and forests for lumbering purposes ,
(ii) the processing er transforming of agri cultural products ,

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