On 22/05/2013,
you requested for the version in force on 22/05/2013
incorporating all amendments published on or before 22/05/2013.
The closest version currently available is that of 06/12/2007.
37. Section 63 of the principal Act is amended —
(a)
by deleting subsection (1) and substituting the following subsections:
“(1) Every person, not being an individual or a Hindu joint family, who has not made a return under section 62 for any year of assessment shall, within 3 months after the end of the accounting period relating to that year of assessment, furnish to the Comptroller an estimate of his chargeable income.
(1A) Every individual or Hindu joint family carrying on or exercising any trade, business, profession or vocation who has not made a return under section 62 for any year of assessment shall, within 3 months after the end of the accounting period relating to that year of assessment, furnish to the Comptroller an estimate of his chargeable income.”; and
(b)
by inserting, immediately after the words “subsection (1)” in subsection (2), the words “or (1A)”.