Section 6: Section 120 of the Income Tax Act, 2000 is amended in–

(a) subparagraph (i) of paragraph (a) of subsection (3) by repealing and replacing that subparagraph with the following new subparagraph – “(i) non-taxable threshold of Le 3,600,000.00 in the aggregate;” (b) paragraph (d) of subsection (3) by repealing and replacing that paragraph with the following new paragraph – “(d) a landlord receiving rent above the non-taxable threshold shall submit a copy of the tenancy agreement to the National Revenue Authority not later than 90 days after concluding such agreement.” (c) subsection (3) by inserting the following new paragraph (h), immediately after paragraph (g)– “(h) The Commissioner-General may take or authorize an officer to take other enforcement measures, including sealing off the premises for which rental income tax remains unpaid beyond the grace period of 90 days.” 117 of Act No.8 of 2000. 120 of Act No. 8