Clause 37
Amendment of section 45D
of Income Tax (Amendment) Bill
BillNot in forceProvision 37 of 57
Clause 37
Section 45D of the principal Act is amended —
(a)
by deleting the words “in writing” in subsection (2); and
(b)
by inserting, immediately after subsection (2), the following subsection:“(2A) The notice under subsection (2) must be given using the electronic service, except that the Comptroller may in any particular case or class of cases permit the notice to be given in any other manner.”.