Income Tax Act · 2024 Revised Edition · Part · Offences and Penalties
86L. Provision of information to Collector
Official textFrom Attorney General's Chambers, unchanged
Subject to subsection (6), a person falling within any description of persons prescribed by regulations (in this section referred to as a prescribed person) shall provide the Collector, or such other person as may be authorised by the Collector, with information of a description prescribed by those regulations.
The information under subsection (1) shall be provided —
at such times and frequency as may be prescribed by the regulations or as the Collector may in any particular case allow;
Income Tax
in such form and manner as may be prescribed by the regulations or as the Collector may in any particular case allow;
and
using the electronic service, except that the Collector may in any particular case or class of cases permit the information to be given in any other manner.
A prescribed person is not excused from providing the information by reason only that the person is under a duty not to collect, use or disclose that information, whether imposed by written law, rule of law, any contract or any rule of professional conduct, in respect of that information.
A prescribed person who in good faith and with reasonable care does any act for the purpose of complying with subsection (1) is not to be treated as being in breach of any duty mentioned in subsection (2).
No civil or criminal action for a breach of any such duty, other than a criminal action for an offence under section 86M(3), shall lie against the prescribed person —
for producing any document or providing any information if he had done so in good faith and with reasonable care in compliance with subsection (1); or
for doing or omitting to do any act if he had done or omitted to do the act in good faith and with reasonable care and for the purpose of, or as a result of, complying with subsection (1).
Notwithstanding subsection (3), subsection (1) does not apply to any information subject to legal privilege.
Terms defined in s 2
Collector
Defined · s 2“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;