Cap. 372 Art. 12ANo obligation to furnish return of income.

(1) Notwithstanding the provisions of articles 10, 11 and

12, but without prejudice to the other provisions of this Part, a person shall not be required to furnish a return of income mentioned in article 10(1) or to make an election in terms of article

12 where the Commissioner gives notice in writing to this effect to such person.

(2) The notice mentioned in sub-article (1) shall include a person’s income which is required to be disclosed for the purposes of the Income Tax Acts as known to the Commissioner at the time of service of the said notice.

(3) When a person who is served with a notice mentioned in sub-article (1) has income required to be disclosed that is higher than that shown in the said notice it shall be the duty of that person to furnish a return of income under article 10(1).

(4) Where the notice mentioned in sub-article (1) results in a refund of tax, the Commissioner shall refund such tax after the person in receipt of such notice has agreed in writing that the refund is due to him, and if it then results that the refund is wholly or partly not due to the said person and that the said person has failed to abide by the provisions of sub-article (3) the provisions of article 48(9) shall apply.