Income Tax Management Act (Cap. 372), article 11

11. Where any person chargeable with tax has not received the notice mentioned in article 10(1)in respect of any year of assessment for which he is so chargeable by such date as may be prescribed for the purpose of this article, the provisions of t he said article 10 shall apply to him as if he has been duly served wit h a notice under sub-article (1) of that article and, with respect of the year of assessment 1999 and any subsequent year of assessment, with a notice under sub-article (2) of that article, and it sha ll accordingly be the duty of that pe rson to furnish a return of i ncome under that article including, when applicable, a self assessmen t for that year and to comply with all the other provisions of the sa id article. INCOME TAX MANAGEMENT [CAP. 372. 11 Election not to furnish return. Substituted by: IX.1999.2. Amended by: VIII.2020.56*.