Income Tax Management Act (Cap. 372), article 18

18. (1) Where any return, statement or form completed and delivered to the Commissioner for the purposes of the Income Ta x Acts has been lost or destroyed, o r has been so defaced or dama ged as to be illegible or otherwis e useless, the Commissioner may require the person by or on whose behalf such return, statement or form has been completed and deliv ered to furnish him to the bes t of his ability with a duplicate copy of such return, statement or form or to give such information, particulars or evidence as may be required in replacement. (2) Nothing in this article contained shall affect the provision s of article 30(4) and (5) or article 31(5) and (6), nor shall th e Commissioner be empowered to require a copy of any return, statement or form, or the provision of any information, particulars or evidence in respect of any ye ar of assessment where the rais ing of the relative assessment is statute-barred in terms of the provisions of the said sub-articles. Records to be kept. Amended by: XX.1996.21; II. 2007.23; IV . 2007.26; VII.2018.56; XIII.2024.33.