Returns

(1) Every person who is chargeable to tax shall, without notice or demand, file with the Commissioner on or before the last day of the third month following the end of the basis year a return of income for that year in the form prescribed and containing the information prescribed. (2) Notwithstanding sub-section (1) of this section, an employee need not file a return if his only income was emoluments except– (a) when claiming a refund of tax deducted by the employer; (b) when requested by the Commissioner so to do; or (c) where, on or after the end of the basis year, the amount of tax payable on income for such basis year is not fully paid. (2A) (3) The Commissioner may by notice in writing require any person to furnish him within a specified time with a return of income and such particulars as may be required for the purposes of this Act to enable him to ascertain the income of such person and, in particular, may require any person to produce all books or other documents in his custody or under his control relating to such income. 39 (4) Every person, whether he is or is not liable to pay income tax, upon whom the Commissioner may cause a notice to be served requiring him to make and deliver a return of his income, shall, within fifteen days after the service of such notice, make and deliver to the Commissioner a return as aforesaid. (5) Repealed. (6) Repealed. (7) Repealed. (8) Every person required by this section to file a return of income shall in the return estimate the amount of tax payable in respect thereof.