| Furnishing of estimate of chargeable income if no return is made under section 62 |
| Furnishing of estimate of chargeable income if no return is made under section 62 |
| 63.—(1) Every person, not being an individual, 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. [53/2007 wef Y/A 2009; 11/94] [Act 29 of 2012 wef Y/A 2013 & Sub Ys/A]
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