31 Statement and returns of taxable person

(1) A taxable person shall, during each year of assessment, prepare and submit to the Service in such Form as the Service may from time to time prescribe, a true statement of his tax status in writing and without prejudice to the generality of the following, the statement shall contain:

(a) the amount of his income for the year of assessment;

(b) the source of such income;

(d) such other particulars as may be required by the Service

(2) The Service may, by notice in writing addressed and delivered to any person, request that person or group of taxable persons to submit their tax returns in such Form and within the duration that the Service may, from time to time, determine.

(3) For the purpose of Subclause (1) of this Clause, the Service shall, from time to time by Notice, prescribe the forms or formats in which the statement shall be submitted.

(4) The Form for the return of taxable Statements shall contain a declaration which shall be signed by or on behalf of any taxable person to whom a Notice has been given under Subclause (2) of this Clause, stating that the Form contains a true statement of his income computed in accordance with the provisions of this Bill, or that any particulars given in the Return in accordance with all other requirements of such Notice, are true and complete.

(5) Any taxable person who has not been required to prepare and to deliver a Statement under the provisions of Subclause (2) of this Clause for any year shall do so whether or not any tax is chargeable on him for that year.