MT
Income Tax (Form of Returns) (Amendment) Rules, 2011
Table of Provisions (7)
Statutory Text (7 Articles)
L.N. 296 of 2011
INCOME TAX MANAGEMENT ACT
(CAP. 372)
Income Tax (Form of Returns) (Amendment) Rules, 2011
IN exercise of the powers conferred by article 58 of the Income
Tax Management Act, the Minister of Finance, the Economy and
Investment has made the following rules
(1) The title of these rules is the Income Tax (Form of Citation and
Returns) (Amendment) Rules, 2011, and these rules shall be read and applicability.
construed as one with the Income Tax (Form of Returns) Rules, S.L. 372.05
hereinafter referred to as "the principal rules".
(2) These rules shall apply with respect to returns submitted
for the year of assessment 2011 and subsequent years of assessment.
Rule 2 of the principal rules shall be amended as follows
Amends rule 2
of the principal
rules.
(a)
the present provision shall be renumbered as sub-
rule (1) and the words "shall be according to Form T.A. 1 in
Schedules A, B and C." shall be substituted by the words "shall
be made on the form contained in Schedule A."; and
(b) immediately after sub-rule (1), as renumbered, there
shall be added the following new sub-rule
"(2) Any item on the form contained in Schedule
A requiring an attachment to be filled in shall be made on
such form as the Commissioner may require.".
In rule 3 of the principal rules, for the words "shall fill in Amends rule 3
and deliver to the Commissioner the form prescribed in Schedule D" of
rules.
there shall be substituted the words "shall fill in and deliver such form
as the Commissioner may require".
In rule 4 of the principal rules, for the words "shall fill in Amends rule 4
the form prescribed in Schedule E" there shall be substituted the of
rules.
words "shall fill in such form as the Commissioner may require".
Rule 5 of the principal rules shall be deleted.
Deletes rule 5 of
the principal
rules.
B B 3770
Schedules A to J to the principal rules shall be deleted and
Substitutes and
deletes
substituted by the following Schedule
Schedules in the
principal rules.
B B 3771
"Schedule A
(Rule 2)
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