Relief in Section 29,30,31,32,33(I.T.A).But subsequently the relief in section 31  and 32 were repealed so that we now  have personal relief in Section 30  and insurance relief in Section 33.In Sections 40,41 and 42,the Act  had made provision for double taxation relief.
Personal Relief
Allowed under Section 30 at the rate determined under the third schedule, which sets rates of relief. Presently set at 1162 shillings per month, which accumulates to 13942 shillings per year. The effect of this relief is that after total income has been declared, allowable deductions deducted, and the applicable rate of tax applied, whatever amount of tax due from the taxpayer is reduced by the amount of personal relief. Relief is from net tax payable hence, it has more economic value than a deduction.
Where a taxpayer comes to a country or leaves in the course of the year, reliefs is restricted to dates he was either in the country or alive.

Insurance relief (Sec 33)
Calculated at the rate of 15% of premium paid under an insurance policy either on the tax payers life or that of his wife/child or it secures a capital sum payable in Kenya shilling (annuity) or on educational policy for a minimum of 10 years relating to a term of a life of an education policy begins on 1st January 2003.It had been repealed in 1996 and re-introduced in 2003.
Double Taxation Relief (Section 41)
Sub Section 1 empowers the finance minister to make double tax treaties with other countries, provide relief fro-double tax of income tax imposed either by laws of that country to apply in Kenya or vice versa. The minister must lay it before parliament and give notice thereof in the Kenya gazette
Section 42 allows the commissioner of income tax to give a tax credit under special circumstances with a treaty/agreement, which the taxpayer may be required to pay on income. Section 43 limits time of claiming a tax credit to 6 years.


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