Income Tax Act · s 52A

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s 52AFurnishing of estimate of chargeable income if no return is made under section 52

(1)

Every person carrying on or exercising any trade, business, profession or vocation who has not made a return under section 52 for any year of assessment shall, within 3 months after the end of the accounting period relating to that year of assessment, furnish to the Collector an estimate of his chargeable income.

(2)

Any person who fails or neglects without reasonable excuse to furnish the estimate of his chargeable income as required under subsection (1) is guilty of an offence.