Cap. 123 ст. 83Limitation on the credit.

The credit given under article 81 shall not exceed the amount which would be produced by computing the income of a person in accordance with the provisions of this Act and then charging it to income tax at a rate ascertained by dividing the income tax chargeable (before allowance of credit pursuant to article 81) on the total income of the person entitled to it, by this total income.