Section 194 Nigeria Tax Act 2025

Section 194 of the Nigeria Tax Act 2025 is about Supplemental. It provides as follows:

(1) In this Act, references to incomes, profits or gains charged or chargeable to tax include references to profits, incomes or gains taxed or taxable by deduction at source.

(2) For the purposes of any computation under this Act, any method of apportionment adopted shall be just and equitable and consistently applied under similar circumstances.