Seksyen 30
“Return of income
ActIn forceProvision 26 of 64
Seksyen 30
(1)
Every chargeable person shall, with respect to the basis period for each year of assessment, furnish to the
Director General a return in the prescribed form, within seven months from the date following the end of the basis period for that year of assessment.
(2)
For the purposes of this section, a return for a year of assessment shall—
(a)
specify the chargeable income and the amount of tax payable (if any) on that chargeable income for that year; and
(b)
contain such particulars as may be required by the
Director General.”.
Seksyen baru 30a dan 30b