Income Tax Act (Cap. 123), article 9

9. (1) Subject to the provisions of this article, article 8 shall also apply to the income of any person not returned to the Commissioner in respect of the year preceding any year of assessment up to the year of assessment 1972, if - (a) the Commissioner is satisfied that the said person had submitted to him before the 27th July, 1972, a return for any other year of assessm ent but not fo r the year of assessment in question; and 70 CAP. 123.] INCOME TAX (b) the income accrued to or was derived by any person other than a company. (2) In any case falling under sub-article (1), or under the said sub-article and of article 8(1), the minimum amount of tax paya ble shall be the higher of the following two amounts: (a) the tax computed in accord ance with the provisions of article 8(2), (3), (4) and (5), or (b) the total amount of tax charged under article 56(1), (2), (3) and (10) for the last year of assessment on account of which an assessment or assessments to tax that were all final and conclusive on the 27th July, 1972, had been raised by the said date, multiplied by the number of years for which no return had been filed as aforesaid. (3) Any person may elect not to av ail himself of the provisions of this article. Cap. 372. (4) If a person does not elect as provided in sub-article (3), t he requirements of article 10 of the Income Tax Management Act shall not be enforced in his regard in respect of any year of assessm ent on account of which the provisio ns of sub-arti cle (1) apply. Spontaneous declaration of undeclared income. Added by: XXII.1995.3. Amended by: XX.1996.5; L.N. 409 of 2007.