or Undertaking) (Amendment) Rules, 2011

L.N. 297 of 2011

INCOME TAX MANAGEMENT ACT

(CAP. 372)

Income Tax (Form of Return for a Company, Body Corporate

or Undertaking) (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

Return for a Company, Body Corporate or Undertaking)

(Amendment) Rules, 2011, and these rules shall be read and

construed as one with the Income Tax (Form of Return for a

Company, Body Corporate or Undertaking) Rules, 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

(a) in sub-rule (1) thereof, for the words "shall be made

on Form T.A.2 contained in Schedules A and B of the First

Schedule." there shall be substituted the words "shall be made

on the form contained in Schedule A.";

(b)

sub-rule (2) shall be substituted by the following

"(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

and deliver to the Commissioner the form prescribed in Schedule XLI

in the Second Schedule" there shall be substituted the words "shall fill

in and deliver such form as the Commissioner may require".

For the First and Second Schedules to the principal rules,

there shall be substituted the following Schedule

B B 3785

Schedule A

(Rule 2)

B

B B 3790

B B 3791

€0.81