21. Section 92 of the principal enactment is hereby amended by the insertion immediately after subsection (2), of that section, of the following new subsection :
" (2A) Every person who furnishes a return of income or wealth which is not in such form and does not contain such particulars as are specified by the Commissioner-General for the purposes of the foregoing subsections shall be deemed, for the purposes of this Act, not to have furnished a return of his income or wealth. "- |
|
|