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]
**(1A)   Every individual 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.
[53/2007]
[Act 29 of 2012 wef Y/A 2013 & Sub Ys/A]
**  Subsection (1A) shall have effect from the year of assessment 2009.
*(2)   Any person who fails or neglects without reasonable excuse to furnish the estimate of his chargeable income as required under subsection (1) or (1A) shall be guilty of an offence.
[11/94; 53/2007]
*  The words in italics in subsection (2) shall have effect from the year of assessment 2009