In force2024 Revised EditionCurrent version · 2024 Revised EditionSee versions on Attorney General's Chambers(opens the publisher’s site)
Income Tax Act · 2024 Revised Edition · Part · Returns
Income Tax Act · 2024 Revised Edition · Part · Returns
Official textFrom Attorney General's Chambers, unchanged
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.
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.
Collector
“Collector” means the Collector of Income Tax appointed under section 3 and includes for all purposes of this Act, except the powers conferred on the Collector by sections 76, 79, 80 and 83, a Deputy Collector so appointed;
year of assessment
“year of assessment” means the period of 12 months commencing on the 1st day of January 1950 and each subsequent period of 12 months.
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