102. Amendment of section 19

Section 19 of the principal Act is amended—

in subsection (1), by substituting for the words “as may be prescribed and the return shall be furnished to the

in subsection (2), by substituting for the words “the return in the taxable period following after the end of that period of twelve calendar months and the return shall be furnished to the Director General in the prescribed manner” the words “a return in the form and manner as determined by the Director General in the taxable period following after the end of that period of twelve calendar months”.