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; 29/2012]
(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; 29/2012]
(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.