| 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) Subject to subsection (1AAA), and unless exempted by rules mentioned in subsection (3), every person, not being an individual, who has not made a return under section 62 for any year of assessment must, within 3 months after the end of the accounting period relating to that year of assessment, or such extended time as the Comptroller may allow, furnish to the Comptroller an estimate of the person’s chargeable income. [34/2016] [Act 33 of 2022 wef 04/11/2022]
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