16. New sections 82b and 82c

The principal Act is amended by inserting after section 82a the following sections:

“Duty to provide information and furnish documents for ascertaining chargeable income and tax payable 82b.  (1)  Where a person has furnished to the Director

General a return in accordance with section 77 or 77a, that person shall provide information and furnish documents as may be determined by the Director General for the purpose of ascertaining his chargeable income and tax payable on an electronic medium or by way of electronic transmission within thirty days after the due date for furnishing of the return.

For the purposes of subsection (1), the provisions under section 152a other than subsection (3a) shall apply accordingly with any necessary modifications.

For the purposes of subsection (1)—

Any electronic invoice issued by a person in respect of goods sold or services performed under subsection (1)

Where for any year of assessment a person is required to issue an invoice under any other written law in respect of goods sold or services performed, the electronic invoice issued in accordance with subsection (1) including any other particulars as may be required shall be construed as an invoice issued under that law provided that where the particulars of electronic invoice are inconsistent with the requirements for the issuance of invoice under that law, the electronic invoice shall only be valid and enforceable for the purposes of this Act.

Where for any year of assessment an electronic invoice is issued in accordance with subsection (1), the

Subject to the conditions as may be determined by the

The Director General may for any year of assessment in respect of any goods sold or services performed, determine a person to consolidate the number of transactions in respect of such goods sold or services performed in that year of assessment into a consolidated transaction invoice, and that person shall transmit the consolidated transaction invoice to the Director General within a specified time and in accordance with the conditions as determined by the Director

Where for any year of assessment a person makes an error or mistake in respect of any electronic invoice issued in accordance with this section, the person may for the purpose of rectifying the error or mistake issue a substitute electronic invoice within three days from the date of issuance of the defective electronic invoice.

Where for any year of assessment any goods sold or services performed by a person involves the issuance of credit note or debit note, the person issuing the credit note or debit note shall make adjustments in ascertaining his chargeable income for that year of assessment accordingly.

A person may, in respect of any goods sold or services performed by him in any year of assessment, add any additional particulars to the electronic invoice under this section.

The provisions of the Personal Data Protection