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Income Tax Act, 1962 (Act 58 of 1962)

Chapter III: General Provisions

Part I: Returns

73. Duty of persons submitting accounts in support of returns or preparing accounts for other persons (Repealed)

 

 

[Repealed by the Tax Administration Act, 2011 (Act No. 28 of 2011)].

 

1) If any return furnished by a person under this Act is supported by any balance sheet, statement of assets and liabilities or account prepared by any other person, that person shall, if the Commissioner so requires, submit a certificate or statement by that other person recording the extent of the examination by that other person of the books of account and of the documents from which the books of account were written up, and recording in so far as may be ascertained by the examination, whether or not the entries in those books and documents disclose the true nature of any transaction, receipt, accrual, payment or debit.

 

2) Any person who has prepared any balance sheet, statement of assets and liabilities or account for any other person shall, at the request of such other person, furnish him with the certificate or statement required under sub-section (1).