27. Returns General
(1) Every return under the Act shall
(i) be furnished in the appropriate Form and in the manner prescribed in these rules;
(ii) contain the information and particulars required in that Form;
(iii) be signed and verified by the person or authority mentioned in section 29 and in the manner specified in that Form; and
(iv) be accompanied by all documents mentioned in the Form.
(2) Where no Form for a return is prescribed in these rules, the return may be made in writing and served on the Commissioner:
PROVIDED that the Commissioner may require that the return be re-submitted in a form or manner specified by the Commissioner.
(3) Every person liable to furnish a return as agent for any person (including an auctioneer) shall furnish a separate return for each person for whom he is agent, in addition to his own return, if required.
(4) The person liable to furnish a return as trustee for another shall furnish a separate return for the trust of which he is a trustee, in addition to his own return, if required. |