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
Notwithstanding section 78, any person who fails or neglects without reasonable excuse to comply with any notice issued by the Collector under section 54, 55, 55A or 55B 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;
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