Section 66

Returns to be deemed to be furnished by due authority

of Income Tax Act 1947

ActIn forceProvision 241 of 333

(1)

A return, statement or form purporting to be furnished under this Act by or on behalf of any person is for all purposes deemed to have been furnished by that person or by that person’s authority (as the case may be) unless the contrary is proved.

(2)

Any person signing any such return, statement or form is deemed to be cognizant of all matters therein.

Read in full context — Income Tax Act 1947 →