| Notice of chargeability and returns |
| Notice of chargeability and returns |
62.—(1) The Comptroller may, by notice in the Gazette, require every person to furnish to the Comptroller in such form and manner as the Comptroller may determine, within a reasonable time specified in the notice or such extended time as the Comptroller may allow, a return of income for the year of assessment specified in the notice and such particulars as may be required for the purpose of ascertaining the income (if any) for which —
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