71.—(1) Where a trade, business, profession or vocation is carried on by 2 or more persons jointly, the precedent partner, that is to say, the partner who, of the partners personally present in Singapore —
(a)
is first named in the agreement of partnership;
(b)
if there is no agreement, is specified by name or initial singly or with precedence to the other partners in the usual name of the firm; or
(c)
is the precedent acting partner if the partner named with precedence is not an acting partner,
shall, when required by the Comptroller by notice in writing or by notice published in the Gazette under section 62(1), make and deliver a return of the income of the partnership for any year, such income being ascertained in accordance with the provisions of this Act, and declare therein the names and addresses of the other partners in the firm together with the amount of the share of the income to which each partner was entitled for that year.
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(2) Where no partner is personally present in Singapore, the return shall be made and delivered by the attorney, agent, manager or factor of the firm in Singapore.