34 List of Persons Assessed

(1) The Service shall, from time to time, prepare a List of taxable persons assessed to income tax.

(2) The List of taxable persons assessed prepared under Subclause (1) of this Clause shall contain:

(a) the name and address of the taxable persons assessed to income tax;

(b) the name of the income assessed;

(c) the amount of the assessable tax, total or chargeable on which the tax is computed as the case may be;

(d) the amount of the income tax charged; and

(e) such other particulars as may be prescribed by the Service.

(3) Where completed copies of all Notices of Assessment and all Notices amending the Assessment are filled in the offices of the Service, they shall constitute a preliminary Assessment List for the purpose of this Bill.