Income Tax Act Article 101
The provisions of all sections and articles of this chapter relating to the computation of various time limits shall apply mutatis mutandis where the fiscal year comes under the proviso of Article 23.
中文原文 所得稅法第101條
會計年度屬於第二十三條但書之規定者，仍適用本章各節條文之規定，其關於各種期限之計算，均應比照辦理。