Clause 44
Repeal and re-enactment of section 65
of Income Tax (Amendment No. 3) Bill
BillNot in forceProvision 44 of 64
Clause 44
Section 65 of the principal Act is repealed and the following section substituted therefor:“Power to call for returns65.—
(1)
For the purpose of obtaining full information in respect of a person’s income, the Comptroller may give notice to the person requiring the person to complete and return to the Comptroller, within the time specified in the notice, a return specified in the notice.
(2)
The time specified in the notice must not be less than 30 days after the date of service of the notice on the person.”.