Finance (Miscellaneous Provisions) Act, 1968
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Notice of liability to tax. |
5.—(1) Every person who is chargeable to income tax for any year of assessment and who, in relation to that year, has not been given a notice under section 169 or section 172 of the Income Tax Act, 1967 , and has not made a return of his total income, shall, not later than one year after the end of the year of assessment, give notice to the inspector of taxes that he is so chargeable. | |
(2) Schedule 15 to the Income Tax Act, 1967 , is hereby amended by the insertion in column 3 thereof of “Finance (Miscellaneous Provisions) Act, 1968, section 5”. |