The paper identifies the specific NIRC provisions on income tax which are gender-biased. To make the NIRC gender-neutral, it proposes the undertaking of a more comprehensive review of existing provisions of the NIRC of 1997 to identify other gender-biased provisions; use of both masculine and feminine pronouns or a more neutral word when referring to both male and female taxpayers; and a more conscious effort to make the wordings of pertinent terms gender-neutral in future legislation.
